OBJECT  OF 


EXPENDITURE  CLASSIFICATION 

FOR  THE 

CITY  AND  COUNTY  OF  PHILADELPHIA 


EFFECTIVE  APRIL  1,  1914 


FOR  THE  DETAIL  CLASSIFICATION  OF  LAND,  STRUCTURES,  OTHER 
IMPROVEMENTS  AND  EQUIPMENT  BY  KIND  OF  PROPERTY 
AND  EQUIPMENT  USE  DIVISIONS  “E,”  “f"  AND  “G” 


ISSUED  BY  THE  CITY  CONTROLLER 
IN  CONFORMITY  WITH  EXISTING  LAWS  AND  ORDINANCES 


JOHN  M.  WALTON 
CITY  CONTROLLER 


PHILADELPHIA 
MARCH  31,  1914 


I  14  Z.T< 


INTRODUCTION 


T^o 


Theee  are  four  general  subjects  related  to  the  expenditure  of  money  in  which  both  citizens  and  of¬ 
ficers  are  interested,  viz. : 

1.  — The  amount  of  money  spent  by  each  Department  or  Bureau. 

2.  — The  amount  spent  for  each  kind  of  service  rendered;  that  is,  for  each  function  or  activity. 

3.  — The  amount  spent  for  current  expenses  as  distinguished  from  property  acquired;  that  is, 

characters  of  expenditure. 

4.  — The  amount  spent  and  the  price  paid  for  each  kind  of  things  purchased  (objects). 

In  every  investigation  of  public  expenditures,  it  is  the  last  subject,  viz:  the  contracting  relations 
of  the  City,  that  first  attracts  attention.  It  is  with  a  view  of  making  municipal  contracting  relations 
in  each  department  and  office  an  open  book,  and  providing  the  data  needed  for  measuring  cost  as  well 
as  for  making  estimates  for  appropriations  that  the  following  classification  of  accounts  is  presented. 

This  classification  of  expenditures  by  objects  (or  things  purchased)  is  very  largely  based  upon  the 
similar  classification  prepared  by  President  Taft’s  Commission  on  Economy  and  Efficiency,  and  I  have 
prescribed  its  use  in  the  accounts  of  the  City  and  County  of  Philadelphia  for  the  reason  that  it  is  by 
far  the  most  complete,  comprehensive  and  usable  classification  of  expenditures  for  Federal,  State  and 
municipal  government  that  has  come  to  my  notice. 

The  Act  of  Assembly  of  April  21,  1855,  requires  appropriations  by  City  Councils  to  be  made  for 
specific  objects,  and  the  Act  of  Assembly  of  June  27,  1895,  provides  that  the  City  Controller  shall 
classify  expenditures  by  objects. 

Whether  “by  specific  objects”  is  meant  the  kind  of  thing  purchased  or  the  kind  of  service  rendered, 
in  the  law  governing  the  making  of  appropriations,  it  is  certain  that  neither  the  administrative  of¬ 
ficers  who  prepare  the  estimates  nor  City  Councils  can  exercise  judgment  about  the  amount  of  funds 
needed  without  taking  into  account  the  quantities  and  prices  of  things  used. 

The  departmental  budget  estimates  upon  which  annual  appropriations  are  based  have  been  class¬ 
ified  by  objects  since  1911  in  order  to  conform  to  the  similar  classification  of  appropriations.  The  class¬ 
ification  of  budget  estimates,  appropriations  and  expenditures  upon  a  standard  object  of  expenditure 
classification  makes  possible  the  preparation  of  comparative  statements  that  are  exceedingly  valuable  in 
comparing  for  a  period  of  years  cost  of  work  done,  appropriations  for  similar  work  and  budget  estimates 
upon  which  future  appropriations  will  be  based. 

The  classification  of  expenditures  by  organization  unit,  character  and  object  in  my  office  at  the 
time  the  voucher  is  audited  was  begun  January  1,  1911.  Beginning  January  1,  1913,  expense  ledgers 
were  prescribed  for  the  various  departments  and  bureaus,  thus  making  the  analysis  of  expenditures  as 
of  the  time  the  goods  or  services  are  delivered  instead  of  a  subsequent  date  as  of  which  the  vouchers 
therefor  are  audited. 

Expenses  incurred  are  now  being  analyzed  by  departments  and  bureaus,  functions  or  activities, 
characters  of  expense  (that  is,  administration,  operation,  maintenance  or  debt  service)  and  objects  pur¬ 
chased,  the  analysis  by  functions  or  activities  having  been  begun  January  1,  1914. 

In  using  the  object  of  expenditure  classification  reference  should  be  had  to  the  Manual  of  Ac¬ 
counting,  Reporting  and  Business  Procedure  of  the  City  and  County  of  Philadelphia,  published  by 
the  City  Controller,  December  29,  1913. 

iii 


IV 


The  object  of  expenditure  classification  is  based  upon  the  following  general  grouping  of  things 
purchased  and  paid  for  by  the  City: 

A.  PERSONAL  SERVICES  (SALARIES,  WAGES,  AND  OTHER  COMPENSATION 

THEREFOR). — All  expenditures  for  services  which  are  personal  in  character— that  is,  which  con¬ 
sist  in  acts  of  particular  persons,  performed  by  virtue  of  a  contract  (express  or  implied),  or  by  virtue 
of  the  existence  of  an  official  relation,  which  places  the  shill  or  ability  of  the  persons  rendering  such 
services  under  the  continuous  direction  and  control  of  another  (employer  or  official  superior)  during 
the  period  of  service.  1 

B.  SERVICES  OTHER  THAN  PERSONAL. — All  expenditures  for  services  other  than  per¬ 
sonal — that  is,  which  consist  in  the  results  of  acts  of  persons  who  by  contract  (express  or  implied) 
have  undertaken  to  accomplish  such  results  without  giving  to  another  any  right  to  direct  or  control 
their  ability  or  skill. 

0.  MATERIALS  NOT  SPECIFICALLY  ADAPTED  FOR  USE  AS  SUPPLIES,  EQUIP¬ 
MENT,  OR  STRUCTURES. — All  expenditures  for  things  not  in  a  state  of  nature,  which  are  suit¬ 
able  by  nature  or  treatment  for  use  as  materials  for  supplies,  equipment  or  structures,  but  which  on 
account  of  lack  of  adaption  to  a  specific  use  are  of  such  general  utility  as  to  be  available  as  materials 
for  either  supplies,  equipment  or  structures. 

D.  SUPPLIES. — All  expenditures,  whether  purchase  price  for,  or  outlay  or  advances  under 
contract  or  open  market  order  for  production  of,  things  which  are  or  have  been  planned  to  be  spe¬ 
cifically  and  finally  adapted  to  a  particular  use  for  sustaining  life,  or  for  the  production  of  mechanical 
energy  or  power,  or  for  other  purposes  which  require  that  the  things  when  applied  to  the  use  for 
which  they  are  adapted  be  consumed,  i.  e.,  be  subjected  to  such  chemical  or  physical  change  as  to 
unfit  them  for  continuing  use  of  the  same  kind  as  that  for  which  they  were  adapted,  or  if  not  con¬ 
sumed  are  not  to  be  held  for  return  or  specific  account  of  the  person  to  whom  issued  for  use. 

E.  EQUIPMENT  (INCLUDING  LIVE  STOCK)  AND  PARTS.— All  expenditures,  whe¬ 
ther  purchase  price  for,  or  outlays  or  advances  under  contract  or  open  market  order  for  the  produc¬ 
tion  of  things,  or  parts  of  things,  which,  are  or  have  been  planned  to  be  adapted  to  continuing  use 
for  increasing  the  efficiency  and  economy  of  human  effort,  or  for  sheltering,  supporting,  storing, 
carrying,  or  protecting  persons,  animals,  or  things  (excluding  items  classified  under  structures). 

F.  STRUCTURES  AND  PARTS  AND  NON-STRUCTURAL  IMPROVEMENTS  TO 
LAND. — All  expenditures,  whether  purchase  price  for  things,  or  parts  of  things,  or  outlay  or 
advances  under  contract  or  open  market  order  for  the  construction  of  things,  or  parts  of  things,  not 
in  the  state  of  nature,  fixed  or  built  on  land,  or  for  alterations  made  by  man  to  the  surface  or  sub¬ 
surface  of  the  earth  for  whatever  purpose,  these  things,  or  parts  of  things,  or  alterations  to  land, 
being,  or  being  planned  to  be,  finally  adapted  to  continuing  use  for  sheltering,  supporting,  storing, 
or  protecting  persons,  animals,  or  things,  or  for  improving  the  natural  condition  of  the  earth  so  as 
to  satisfy  human  wants. 

G.  LAND. — All  expenditures  for  land  or  interests  in  land  in  the  nature  of  capital  outlays 
as  distinguished  from  current-expense  accruals. 

II.  CAPITAL  OUTLAYS  FOR  RIGHTS  AND  OBLIGATIONS  AND  PAYMENT  OF 
DEBT. — All  expenditures  in  the  nature  of  compensation  as  purchase  price  for  rights  to  demand 
and  enforce  action  by  or  against  agents  or  trustees,  debtors,  and  owners  of  property  under  con¬ 
tracts  of  sale,  and  for  rights  to  act  under  patents  and  copyrights,  and  under  other  privileges  grant¬ 
ing  monopolies;  and  all  expenditures  by  way  of  payment  of  debt  (including  payments  to  sinking 
funds),  repayments  of  deposits,  and  payments  of  refunds,  awards  and  indemnities. 


V 


J.  FIXED  CHARGES  AND  CONTRIBUTIONS  OTHER  THAN  PENSIONS  AND  RE¬ 
TIREMENT  SALARIES. — All  expenditures  made  to  meet  fixed  charges  against  the  municipality 
or  to  aid  individuals,  establishments,  or  undertakings  (excluding  pensions  and  retirement  salaries) 
or  as  gifts. 

K.  PENSIONS  AND  RETIREMENT  SALARIES. — All  expenditures  to  persons  by  way  of 
accruals  of  fixed  charges  made  as  compensation  for  past  services  to  the  municipality. 

L.  LOSSES  AND  CONTINGENCIES.— All  moneys  or  amounts  lost  to  the  City  by  its 
officers  or  agents,  through  misappropriation,  accident,  or  negligence,  or  by  theft,  and  all  expen¬ 
ditures  for  whatever  purpose  which  cannot  be  allocated  to  any  of  the  preceding  classes. 

M.  P AILMENTS  ARISING  FROM  THE  RELATION  OF  AGENT.— All  expenditures 
which  involve  a  transfer  of  money,  not  because  of  any  obligation  of  the  City  for  services  rendered 
or  goods  sold,  but  by  reason  of  the  relationship  of  agent,  whereby  the  City,  having  received  money  for 
a  particular  purpose  only,  pays  it  over  as  agent  for  the  payee. 

It  will  be  noticed  that  some  articles,  such  as  ink  wells,  waste  baskets,  etc.,  appear  under  both  supplies 
and  equipment.  In  these  cases  the  discretion  of  the  particular  department  or  bureau  will  have  to  be 
exercised  and  the  expenditure  classified  according  to  its  judgment.  Articles  of  this  sort  that  are  of 
inexpensive  manufacture  soon  wear  out  and  should  he  classified  as  supplies  (D).  On  the  other  hand, 
a  higher  grade  of  said  articles  are  of  a  permanent  character,  and  their  use  will  extend  over  a  considerable 
period  of  years.  These  should  he  classed  as  equipment  (E)  and  reported  as  such,  when  inventories  of 
property  are  taken,  and  when  analyses  of  expenditures  are  made. 

In  the  event  of  a  department  or  bureau  being  unable  to  classify  in  the  object  of  expenditure  code 
an  expenditure  which  it  has  before  it  for  classification,  the  matter  should  be  referred  to  the  Department 
of  City  Controller. 

JOHN  M.  WALTON, 

City  Controller. 


Digitized  by  the  Internet  Archive 
in  2018  with  funding  from 

University  of  Illinois  Urbana-Champaign  Alternates 


https://archive.org/details/objectofexpenditOOphil 


(Services.)  A-B  1 


A.  Salaries,  Wages,  and  Other  Compensation 
for  Personal  Services  Currently  Ken- 
dered.1 


A  1000 
2000 
3000 
4000 
5000 
6000 

6100 

6110 

6120 

6130 

6140 

6150 

6160 

6200 

6210 

6300 

7000 

..  8000 
9000 


Regular  salaries. 

Wages  of  regular  per  diem  employees. 
Salaries  and  wages  of  extra  help. 

Jurors’  fees. 

Witness  fees. 

Fees  and  other  compensation  fcr  special  ser¬ 
vices. 

Professional  service  fees. 

Medical,  dental,  surgical  and  veterinary 
fees. 

Legal  services. 

Furnishing  music. 

Banking  and  brokerage. 

Educational  instruction  (including  lectur¬ 
ing,  tutoring,  examining). 

Auditing  and  accounting  service. 

Special  technical  service  fees. 

Draughting. 

Fees  for  special  information. 

Trophies,  prizes  and  awards  for  personal  ser¬ 
vices. 

Military  service. 

Compensation  for  personal  service  not  other¬ 
wise  classified. 


B  1000  Transportation  of  Persons  (Ser¬ 
vices  Other  Than  Personal). 


B  1100 

B  1200 
B  1300 

B  1400 

B  1500 
B  1000 

B  1700 

B  1800 

B  1900 


Steam  or  electric  railway  fares  (not 
local). 

Fares  by  water  (not  local). 

Combined  rail  and  water  fares  (not 
local). 

Interurban  electric  railway  fares  (not 
local). 

Local  transportation  of  persons. 

Sleeping  car,  cbair  car,  and  drawing 
room  and  stateroom  fares. 

Charter  of  passenger  cars,  trains,  or 
vessels. 

Towage,  dockage,  wharfage,  moorage, 
and  canal  charges  of  City  owned  or 
chartered  passenger  vessels. 

Special  and  miscellaneous  services  in-’ 
cident  to  transportation  of  persons. 


1  For  the  purpose  of  this  classification.  “Salaries,  wages,  and 
other  compensation  for  personal  service  currently  rendered”  will 
be  understood  to  mean  all  expenditures  for  services  which  are 
personal  In  character — that  is,  which  consist  in  acts  of  particular 
persons,  performed  by  virtue  of  a  contract  (express  or  implied), 
Or  by  virtue  of  the  existence  of  an  official  relation  which  places 
the  skill  or  ability  of  the  person  rendering  such  services  under 
the  continuous  direction  and  control  of  another  (employer  or 
official  superior)  during  the  period  of  service ;  but  it  is  under¬ 
stood  that  all  compensations  to  persons  in  the  nature  of  pensions, 
retirement  salaries,  etc.,  are  excluded  from  this  class. 

2  “Steam  or  electric  railroad  fares  (not  local),”  as  used  in  this 
general  heading,  includes  all  fares  for  transportation  of  persons 
by  steam  or  electric  railroad  between  points  not  situated  so 
closely  together  as  to  bring  the  transportation  under  the  heading 
“B  1500,  Local  transportation.”  The  word  “electric”  is  here  in¬ 
tended  to  cover  railroads  which  have  changed  or  may  later 
change  from  steam  to  electric  power,  but  not  interurban  electric 
lines,  the  rates  of  which  do  not  conform  to  regular  railroad 
tariffs. 


B  1100 
1110 


1120 

1130 

1140 

1150 

1160 

1170 


1180 


1190 

1191 

1192 
1200 
1210 


1220 

1230 

1240 

1250 

1260 


1270 


1290 

1291 
1300 
1310 


1320 

1330 

1340 


Steam  or  electric  railroad  fares  (not  local)  :* 

Single  one-way  tickets,  with  transfers  ( in¬ 
cluding  tickets  where  transfers  are  not  in¬ 
volved)  .“ 

Single  one-way  tickets,  without  transfers 
where  transfers  are  involved.* 

Mileage  and  scrip  hooks. 

Party  tickets. 

Round-trip  and  circular  tickets. 

Contract  or  agreement. 

Combined  commercial  rate  and  contraction 
agreement,  with  transfers,  including  tickets 
where  transfers  are  not  involved. 

Combined  cotnmercial  rate  and  contract  or 
agreement,  without  transfers,  where  trans¬ 
fers  are  involved. 

Special  and  miscellaneous  steam  or  electric 
railroad  fares  ( not  local). 

Commutation  tickets. 

Excess  fares. 

Fares  by  water  (not  local)  :5 

Single  one-way  tickets,  with  transfers  ( in¬ 
cluding  tickets  where  transfers  are  not  in¬ 
volved)  . 

One-way  single-trip  tickets,  without  transfers 
where  transfers  are  involved. 

Party  tickets. 

Round-trip  and  circular  tickets. 

Contract  or  agreement. 

Combined  commercial  rate  and  contract  or 
agreement,  with  transfers  ( including 
tickets  where  transfers  are  not  involved). 

Combined  commercial  rate  and  contract  or 
agreement,  without  transfers  where  trans¬ 
fers  are  involved. 

Special  and  miscellaneous  fares  by  icater 
( not  local). 

Commutation  tickets. 

Combined  rail  and  water  fares  (not  local) 

Single  one-way  tickets,  with  transfers  ( in¬ 
cluding  tickets  where  transfers  are  not  in¬ 
volved). 

Single  one-way  tickets,  without  transfers 
where  transfers  are  involved. 

Party  tickets. 

Round-trip  and  circular  tickets. 


3  “Single  one-way  ticket  transfers  (including  tickets  where 
transfers  are  not  involved)”  is  intended  to  cover  three  classes  of 
cases:  (1)  The  purchase  of  a  ticket  where  the  cost  of  a  transfer 
at  any  point  is  included  in  the  purchase  price;  (2)  the  purchase 
of  a  ticket  over  a  route  so  situated  that  a  transfer  is  necessary 
at  some  point,  no  charge  being  made,  however,  for  such  transfer 
on  account  of  competing  roads  requiring  no  transfers;  and  (3) 
the  purchase  of  a  ticket  over  a  route  so  situated  that  no  transfer 
is  involved  at  any  point. 

4  "Single  one-way  tickets,  v  .thout  transfers,  where  transfers 
are  involved,”  is  intended  to  cover  the  case  of  the  purchase  of  a 
ticket  over  a  route  so  situated  as  to  require  a  transfer,  the 
charge  for  this  transfer  being  included  in  the  regular  rate,  but 
omitted  from  the  purchase  rate  in  cases  here  included  because 
the  person  transported  agrees  to  accomplish  the  transfer  him¬ 
self  by  any  means  at  his  disposal. 

5  “Fares  by  water  (not  local)”  includes  all  fares  for  transpor¬ 
tation  of  persons  by  water  craft  'of  whatever  description  between 
points  not  situated  so  closely  together  as  to  brine  the  transpor¬ 
tation  under  he  heading  “B  1500,  Local  transportation.” 

6  "Combined  rail  and  water  fares  (not  local)”  includes  all 
fares  for  transportation  of  persons  by  steam  or  electric  railroad 
l'or  part  of  a  journey,  and  by  water  craft  for  the  balance  of  the 
journey,  one  fare  being  charged  for  both  stages,  the  points  be¬ 
tween  which  transportation  is  made  not  being  situated  so  closely 
together  as  to  bring  the  transportation  under  the  heading 
“B  1500,  Local  Transportation.” 


1 


B1-B2  (Services  Other  Than  Personae.) 


Combined  rail  and  water  fares — Continued. 

B  1350  Contract  or  agreement,  with  transfers  ( in¬ 
cluding  tickets  where  transfers  are  not  in¬ 
volved). 

1360  Contract  or  agreement,  without  transfers 
where  transfers  are  involved.; 

1370  Combined  commercial  rate  and  contract  or 
agreement,  with  transfers  ( including 
tickets  where  transfers  are  not  involved). 

1380  Combined  commercial  rate  and  contract  or 
agreement,  without  transfers  where  trans¬ 
fers  are  involved. 

1390  Special  and  miscellaneous  combined  rail  and 

water  fares  ( not  local). 

1391  Commutation  tickets. 

1400  Interurban  electric  railroad  fares  (not  local):7 8 

1410  Local  train  tickets. 

1420  Limited  train  tickets. 

1430  Commutation  tickets. 

1440  Round-trip  tickets. 

1450  Party  tickets. 

1500  Local  transportation:3 

1510  Street  car  fares. 

1520  Ferry  charges. 

1530  Hire  of  cab,  coach,  carriage,  or  motor  ve¬ 
hicle  ( with  driver  or  chauffeur) . 

1540  Hire  of  cab,  coach,  carriage,  or  motor  ve¬ 
hicle  ( without  driver  or  chauffeur) . 

1550  Local  stage  or  omnibus  fares. 

1560  Local  or  suburban  railroad  fares. 

1570  Local  or  suburban  fares  by  water. 

1580  Local  or  suburban  rail  and  water  fares. 

1590  Special  and  miscellaneous  local  transporta¬ 

tion — 

1591  Hire  of  launch  or  boat. 

1592  Hire  of  saddle  animal. 

1600  Sleeping  car,  chair  car,  and  drawing-room  and 
stateroom  fares: 

1610  Standard  extra-comfort  car. 

1620  Tourist  extra-comfort  car. 

1630  Berth  on  vessels. 

1640  Stateroom  on  vessel. 

1690  Special  and  miscellaneous  sleeping  car,  chair 
car,  and  drawing-room  and  stateroom  fares. 

1700  Charter  of  passenger  cars,  trains,  or  vessels: 

1710  Charter  of  passenger  cars. 

1720  Charter  of  passenger  trains. 

1730  Charter  of  baggage  car  or  combination  pas¬ 
senger  and  baggage  car. 

1740  Charter  of  car  for  kitchen  purposes. 

1750  Charter  of  passenger  vessels. 

1790  Special  and  miscellaneous  charter  of  passen¬ 
ger  cars,  trains,  or  vessels. 

1800  Towage,  dockage,  wharfage,  moorage,  and 
canal  charges  of  City-owned  or  chartered 
passenger  vessels: 


7  “Interurban  electric  railroad  fares  (not  local)”  includes  all 
fares  for  transportation  of  persons  by  interurban  electric  rail¬ 
roads  (i.  e.,  by  electric  railroads  running  long  distances,  the 
rates  of  which  do  not  conform  to  regular  railroad  tariffs),  the 
points  between  which  transportation  is  made  not  being  situated 
so  closely  together  as  to  bring  the  transportation  under  the  head¬ 
ing  "B  1500,  Local  Transportation.” 

8  “Local  transportation”  includes  all  transportation  of  persons 
from  point  to  point  within  a  city,  town,  or  village,  and  all  trans¬ 
portation  of  persons  from  a  city  to  its  immediate  residential 
suburbs  (the  cost  of  transportation  by  rail  or  water  not  ex- 


Towage,  dockage,  etc. — Continued. 

B  1810  Towage  other  than  provided  under  B  1850. 
and  B  1860. 

1820  Dockage. 

1830  Wharfage. 

1840  Moorage  not  included  under  B  1S60. 

1850  Inland  canal  charges. 

1860  Interoccanic  canal  charges. 

1900  Special  and  miscellaneous  services  incident  to 
transportation  of  persons: 

1910  Passports. 

1920  Tolls. 

1930  Excess  baggage. 

1940  Storage  incident  to  transportation  of  persons. 

1950  Long  distance  stage,  carriage,  or  motor  ve¬ 
hicle  fare  and  hire. 

1900  Mileage  allowances .“ 

1970  Allowances  other  than  mileage  in  lieu  of 
transportation  expenses. 

1980  Switching  private  cars  or  trains  ( local  move¬ 
ment). 

1990  Other  incidents  of  actual  transportation  of 

persons — 

1991  Steamer  chairs. 

1992  Tips  for  transportation  services  (tips  for 

subsistence  services  in  B  3950). 

1993  Transfers  (from  station  to  hotel,  or  vice 

versa,  and  between  stations). 


B  2000  Transportation  of  Things  (Services 
Other  Than  Personal). 


U  2100  Freight  and  incidental  charges  (other 
than  local,  U  2400). 

B  2200  Express  and  Incidental  charges  (other 
than  local,  B  2400). 

B  2300  Parcel  Post  Delivery. 

B  2400  Local  transportation  of  things  (dray- 
age,  floatage,  lighterage,  express- 
age,  and  other  local  charges). 

B  2500  Chartering  cars,  trains,  or  vessels  (for 
freight). 

B  2000  Towage,  dockage,  wharfage,  moorage, 
and  canal  charges  on  City  owned  or 
chartered  freight  vessels. 

B  2700  Removal  of  waste  and  cleaning  streets 
(including  removal  of  ashes). 

B  2000  Transportation  of  things,  special  and 
miscellaneous  charges  incident 
thereto. 


B  2100  Freight  and  incidental  charges  (other  than  as 
provided  under  B  2400) : 

2101  Freight  by  steam  or  electric  railroad,  com¬ 

mercial  rate. 

2102  Freight  by  steam  or  electric  railroad,  con¬ 

tract  rate  ( including  land-grant  agree¬ 
ment). 


ceeding  10  cents ;  in  the  case  of  transportation  by  cab,  coach, 
carriage,  or  motor  vehicle  the  distance  not  exceeding  15  miles). 

8  “Mileage  allowances,”  as  used  above,  includes  allowances  for 
transportation  and  subsistence  only.  “Mileage  allowances”  in¬ 
tended  to  include  compensation  for  personal  service  is  under 
“A  9000,  Compensation  for  services  not  otherwise  classified.” 
Allowances  for  subsistence  at  a  fixed  rate  for  miles  traveled 
(excluding  the  cost  of  transportation)  is  in  “B  3600,  Mileage 
in  lieu  of  subsistence.” 


2 


(Services  Other  Than  Personal.)  B  2 


B  2103 

Freight  by  ivater,  commercial  rate. 

1?  2470 

Conveying  corpses. 

2104 

Freight  by  water,  contract  rate. 

2490 

Local  transportation  of  things,  special  and 

2105 

Freight  by  steam  or  electric  railroad  and 

miscellaneous,  incidents  of. 

water,  commercial  rate. 

2491 

Local  expressage  (including  parcel  delivery 

2106 

Freight  by  steam  or  electric  railroad  and 

other  than  Parcel  Post,  B  2300). 

water,  contract  rate  ( including  land-grant 

2500 

Chartering  of  cars,  trains,  or  vessels: 

agreement) . 

2510 

Chartering  freight  car  of  general  use. 

2107 

Freight  by  electric  railway  {inter urban), 
commercial  rate. 

2520 

Chartering  of  freight  car  for  special  service. 

2108 

Freight  by  electric  railroad  {interurban) , 

2530 

Chartering  of  express  or  baggage  car. 

contract  rate  ( including  land-grant  agree¬ 

2540 

Chartering  of  car  for  funeral  purposes. 

ment). 

2550 

Chartering  of  train. 

2109 

Freight  by  wagon  or  truck,  commercial  rate. 

2560 

Chat  tering  of  vessel. 

2110 

Freight  by  wagon  or  truck,  contract  rate. 

2590 

Special  and  miscellaneous  chartering  of  cars, 

2111 

Freight  by  pack  animals. 

trains,  or  vessels. 

2112 

Freight  by  dog  sledges. 

2600 

Towage,  dockage,  wharfage,  moorage,  and 

2113 

Storage  incidental  to  freight. 

canal  charges  of  City-owned  or  chartered 

2114 

Demurrage  on  rail  freight. 

freight  vessels: 

2115 

Demurrage  on  water  freight. 

2610 

Towage  {other  than  as  provided  under 

2116 

Recrating,  reboxing,  or  cooperage  cn  route 

2620 

B  2650  and  B  2660). 

{incidental  to  freight). 

Dockage. 

2117 

Icing  and  refrigerating  charges  en  route  {in¬ 
cidental  to  freight). 

2630 

Wharfage  {to  include  State  tolls  assessed  in 
lieu  of  wharfage) . 

2119 

Special  and  miscellaneous  freight  charges. 

2640 

Moorage  {other  than  as  provided  under 

2200 

Express  and  incidental  charges  (other  than  as 

B  2660). 

provided  under  B  2400 ) : 

2650 

Inland  und  canal  charges — 

2210 

Express  commercial  rate — 

2651 

Towage. 

2211 

Funds  including  collection  charges. 

2652 

Lockage. 

2212 

Other  matter  by  valuation. 

2653 

Tonnage. 

2213 

Other  matter  not  by  valuation. 

2660 

Interoceanic  canal  charges — 

2220 

Express  contract  rate — 

2661 

Towage. 

2221 

Funds  including  collection  charges. 

2662 

Lockage. 

2222 

Other  matter  by  valuation. 

2663 

Tonnage  (in  ballast). 

2223 

Other  matter  not  by  valuation. 

2664 

Tonnage  (in  cargo). 

2230 

Icing  and  refrigerating  en  route  {incidental 

2665 

Navigation. 

to  expressage) . 

2666 

Pilotage. 

2240 

Storage  {incidental  to  expressage) . 

2667 

Convoying. 

2250 

Recrating,  reboxing,  or  cooperage  en  route 

2668 

Berthing  or  mooring. 

{incidental  to  expressage) . 

2669 

Other  charges  than  above. 

2290 

Special  and  miscellaneous  express  charges. 

2700 

Removal  of  waste  and  cleaning  streets. 

2300 

Parcel  Post  delivery. 

2710 

Removal  of  waste — 

2400 

Local  transportation  (drayage,  floatage,  light¬ 

2711 

Removal  of  garbage. 

erage,  express,  etc.) : 

2712 

Removal  of  rubbish. 

2410 

Drayage. 

2713 

Removal  of  dead  animals. 

2420 

Floatage  and  lighterage — 

2714 

Removal  of  household  waste  (except 

2421 

Floatage. 

ashes) . 

2422 

Lighterage. 

2715 

Abatement  of  nuisances. 

2430 

Switching  {local  movement) . 

2716 

Cleaning  cesspools. 

2440 

Eire  of  animals  and  vehicles  for  local  trans¬ 
portation  purposes — 

2720 

Cleaning  streets  {including  removal  of 
ashes). 

2441 

Animals. 

2721 

Cleaning  streets  of  dirt  (including  removal 

2442 

Animals  with  drivers. 

of  ashes). 

2443 

Animals  with  drivers  and  forage. 

2722 

Removal  of  snow  and  ice. 

2444 

Animals  with  forage. 

2900 

Transportation  of  things,  special  and  miscel¬ 

2445 

Vehicles. 

laneous  charges  incident  to: 

2446 

Vehicles  with  animals  and  drivers. 

2910 

Duties. 

2447 

Vehicles  with  animals  and  drivers,  includ¬ 

2920 

Entry  fees  and  brokerages. 

ing  loading  or  unloading. 

2930 

Tolls— 

2448 

Vehicles  with  animals,  drivers,  and  forage. 

2931 

Bridge. 

2449 

Vehicles  with  animals,  drivers,  and  forage, 

2932 

Ferry. 

including  loading  or  unloading. 

2933 

Highway. 

2450 

Loading  or  unloading  cars. 

2940 

Dredging  {expense). 

2460 

Stevedoring. 

2990 

Other  special  and  miscellaneous  charges. 

3 


B  3"B4  (Services  Other  Than  Personal.) 


B  3000  Subsistence  and  Support  of  Persons 
(Services  Other  Than  Personae). 


n  3100 

11  3200 
B  3300 
B  3100 

B  3500 
B  3600 
B  3700 

B  3000 


Furnishing  of  fooil. 

Furnishing  of  lodging. 

Furnishing  of  food  and  lodging. 

Furnishing  of  food,  lodging,  and  mis¬ 
cellaneous  service. 

Per  diem  in  lieu  of  suhsislence. 

Mileage  in  lieu  of  subsistence. 

Commutation  of  subsistence  and  sup¬ 
port. 

Special  and  miscellaneous  services  in¬ 
cident  to  subsistence  and  support  of 
persons. 


B  3100  Furnishing  of  food:10 
3110  Single  meals. 

3120  Meal  ticket. 

3130  Boarding  rates. 

3190  Special  and  miscellaneous  furnishing  of  food. 
3200  Furnishing  of  lodging:* 11 
3210  Room  or  rooms  at  hotel. 

3220  Lodging  at  lodging  house. 

3290  Special  and  miscellaneous  furnishing  of  lodg¬ 
ing. 

3300  Furnishing  of  food  and  lodging:12 

3310  At  hotel. 

3320  Food  and  lodging  at  lodging  and  hoarding 

house. 

3390  Special  and  miscellaneous  furnishing  of  food 
and  lodging. 

3400  Furnishing  of  food,  lodging,  and  miscella¬ 
neous  services:13 
3410  At  hotel. 

3420  At  lodging  and  boarding  house. 

3430  At  institution — 

3431  Prison. 

3432  Hospital. 

3433  Other  institution. 

3490  Special  and  miscellaneous  ( furnishing  of 
food,  lodging,  and  miscellaneous  services). 
3500  Per  diem  in  lieu  of  subsistence:14 
3000  Mileage  in  lieu  of  subsistence.15 


10  “Furnishing  of  food”  includes  all  expenditures  for  the  service 
of  furnishing  and  serving  food  prepared  for  consumption  as  dis¬ 
tinguished  from  expenditures  for  the  purchase  of  provisions  to  be 
used  as  food. 

11  “Furnishing  of  lodging”  includes  all  expenditures  for  the  ser¬ 
vice  of  furnishing  lodging  to  transients  and  keeping  the  quarters 
furnished  in  condition  for  use,  as  distinguished  from  expenditures 
for  the  lease  alone  of  quarters,  furnished  or  unfurnished. 

12  “Furnishing  of  food  and  lodging”  includes  all  expenditures  for 
the  service  of  furnishing  both  food  and  lodging  as  defined  in  the 
last  two  preceding  footnotes. 

is  “Furnishing  of  food,  lodging,  and  miscellaneous  services"  in¬ 
cludes  all  expenditures  for  the  services  of  furnishing  both  food 
and  lodging,  as  defined  in  the  preceding  footnotes,  plus  other 
miscellaneous  services. 

14  “Per  diem  in  lieu  of  subsistence”  Includes  payments  made  in 
one  sum  to  persons  to  reimburse  all  expenditures  which  they  may 
have  made  for  subsistence  and  support  of  whatever  kind. 

10  "Mileage  in  lieu  of  subsistence”  as  here  used  includes  allow¬ 
ances  for  subsistence  at  a  fixed  rate  per  mile  traveled,  and  ex¬ 
cludes  the  cost  of  transportation  and  compensation  for  personal 
services. 


B  3700 

3710 

3720 

3730 

3740 

3790 

3900 

3910 

3911 

3912 
3920 
3930 
3940 
3950 

3990 


Commutation  of  subsistence  and  support  of 
persons : 10 

Subsistence,  commutation  of. 

Quarters  or  lodging,  commutation  of. 

Subsistence  and  quarters  or  lodging,  com¬ 
mutation  of. 

Beat  and  light,  commutation  of. 

Special  and  miscellaneous  commutation  of 
subsistence  and  support  of  persons. 

Special  and  miscellaneous  services  incident  to 
subsistence  and  support  of  persons: 

Laundry — 

Piece  rate. 

Weekly  rate. 

Bath. 

Barber. 

Repairing  shoes. 

Gratuities  ( tips  for  services  of  waiters,  por¬ 
ters,  etc.). 

Other  special  and  miscellaneous  services  inci¬ 
dent  to  subsistence  and  support  cf  persons. 


B  4000  Subsistence  and  Care  of  Animals 
and  Storage  and  Care  of  Vehicles  (Ser¬ 
vices  Other  Than  Personal). 


B  4100 
B  4200 
B  4300 
B  4400 


B  4500 
B  4600 

B  4700 

B  4000 


Forage,  furnishing  of. 

Stabling  (without  forage). 

Subsistence  and  care  of  animals. 

Subsistence  and  care  of  animals  and 
storage  and  care  of  animal-drawn 
vehicles  (one  payment  for  all). 

Pasturage. 

Storage  and  care  of  animal-drawn  ve¬ 
hicles. 

Storage  and  care  of  motor  vehicles 
and  motor-drawn  vehicles. 

Special  and  miscellaneous  services  in¬ 
cident  to  the  subsistence  and  care  of 
animals  and  storage  and  care  of  ve¬ 
hicles. 


B  4100 
4200 
4300 
4400 


4410 

4420 

4500 

4510 

4520 

4600 

4610 

4620 


Forage,  furnishing  of. 

Stabling  (without  forage). 

Subsistence  and  care  of  animals. 

Subsistence  and  care  of  animals  and  storage 
and  care  of  animal-drawn  vehicles  (one 
payment  for  all) : 

For  hauling  persons. 

For  hauling  things. 

Pasturage : 

With  grain. 

Without  grain. 

Storage  and  care  of  animal-drawn  vehicles: 

For  hauling  persons. 

For  hauling  things. 


18  “Commutation  of  subsistence  and  support”  includes  allow¬ 
ances  made  to  persons  to  cover  all  expenditures  which  they  may 
make  for  certain  Items  of  subsistence  and  support,  no  repayment 
to  the  City  being  required  if  the  amount  expended  for  these  cer¬ 
tain  items  of  subsistence  and  support  fails  to  equal  the  allow¬ 
ance  granted. 


4 


(Services  Other  Than  Personae.)  B  4-B  5 


B  4700 

4710 

4720 

4730 

4740 

4750 

4900 


4910 

4920 

4930 

4940 


Storage  and  care  of  motor  vehicles  and  motor- 
drawn  vehicles: 

Automobiles  ( for  hauling  persons). 

Motor  cycles. 

Motor  trucks  ( for  hauling  things). 

Aeroplanes. 

Dirigible  balloons. 

Special  and  miscellaneous  services  incident  to 
the  subsistence  and  care  of  animals  and 
storage  and  care  of  vehicles  (veterinary 
services,  A  61). 

Clipping. 

Shoeing. 

Cleaning  animals  ( separate  charge). 

Cleaning  vehicles  ( separate  charge). 


B  5000  Communication  Service. 


B  5100 
B  5200 
B  5300 
B  5400 
B  5500 

B  5600 

B  5700 
B  5800 

B  5900 


Land  telegraph  service. 

Marine  cable  service. 

Wireless  telegraph  service. 

Telephone  service. 

Combined  telegraph,  cable,  and  tele¬ 
phone  service. 

Postal  service  (not  to  include  parcels 
post). 

Commercial  messenger  service. 

Delivery  charges  (for  mail,  telephone, 
telegraph,  and  cable  messages). 

Special  and  miscellaneous  incidents  of 
communication  service. 


B  5100 

5110 

5111 

5112 

5120 

5121 

5122 

5130 

5131 

5132 

5140 

5141 

5142 

5150 

5151 

5152 
5190 

5200 

5210 

5220 


Land  telegraph  service: 

Regular  commercial  rate — 

Day  message. 

Night  message. 

Commercial  letter  rate — 

Day  message. 

Night  message. 

City  rate — 

Day  message. 

Night  message. 

Special  contract — 

Special  wire. 

Other  service. 

Cipher  or  code  messages — 

Day  message. 

Night  message. 

Special  and  miscellaneous  land  telegraph  ser¬ 
vice. 

Marine  cable  service: 

Regular  commercial  rate. 

City  rate. 


Marine  cable  service — Continued. 

B  5230  Special  contract. 

5240  Cipher  or  code  message. 

5290  Special  and  miscellaneous  marine  cable  ser¬ 

vice. 

5300  Wireless  telegraph  service. 

5400  Telephone  service: 

5410  Commercial  rate — 

5411  Individual  or  private  line  limited. 

5412  Individual  or  private  line  unlimited. 

5413  Party  lines  limited. 

5414  Party  lines  unlimited. 

5415  Private  branch  exchange. 

5420  Special  contract — 

5421  Individual  or  private  line  limited. 

5422  Individual  or  private  line  unlimited. 

5423  Party  lines  limited. 

5424  Party  lines  unlimited. 

5425  Private  branch  exchange. 

5426  Other  service. 

5430  Tolls— 

5431  Local. 

5432  Long  distance,  day. 

5433  Long  distance,  night. 

5490  Special  and  miscellaneous  telephone  service. 

5500  Combined  telegraph,  cable,  and  telephone 
service. 

5600  Postal  service  (not  to  include  parcels  post, 
13  2300) : 

5610  Domestic  postage  stamps  ( not  to  include 
registering  or  special  delivery). 

5620  Foreign  postage  stamps  ( not  to  include  reg¬ 
istering  or  special  delivery). 

5630  Registering  letters — 

5631  Domestic  stamps. 

5632  Foreign  stamps. 

5640  Special  delivery — 

5641  Domestic  stamps. 

5642  Foreign  stamps. 

5650  Stamped  envelopes,  domestic  ( not  to  include 
registering  or  special  delivery). 

5660  Stamped  envelopes,  foreign  ( not  to  include 
registering  or  special  delivery). 

5670  Postal  cards  {domestic) . 

5680  Postal  cards  (foreign). 

5690  Special  and  miscellaneous  postal  service — 

5691  Post-office  box  rent. 

5700  Commercial  messenger  service. 

5800  Delivery  charges: 

5810  Mail. 

5820  Telephone  message. 

5830  Telegram. 

5840  Cable  Message. 

5890  Special  and  miscellaneous  delivery  charges. 

5900  Special  and  miscellaneous  incidents  of  com- 
munics.  ion  service. 


5 


B  6  (Ser\  tices  Other  Than  Personae.) 


B  6000  Printing,  Engraving,  Lithographing, 
and  Binding  (Services  Other  Than 
Personal). 


II  6100 


B  0200 
II  G300 
B  6400 
II  6500 
II  6600 
H  6700 
II  6800 
II  6000 


Printing;,  binding;,  and  incurring  of  all 
expenses  pertaining  to  the  publica¬ 
tions  issued  by  departments  and 
bureaus  when  this  is  done  under  a 
single  order  or  contract. 

Proof  reading,  independent  of  print¬ 
ing. 

Indexing  and  editing,  independent  of 
printing. 

Lithographing,  engraving  and  engros¬ 
sing,  independent  of  printing. 

Binding  documents,  reports,  library 
books,  and  newspapers. 

Stenographic  work,  typewriting,  and 
multigrnphing. 

Electrotyping  and  stereotyping,  inde¬ 
pendent  of  printing. 

Taking,  dexeloping,  enlarging  and 
printing  photos  and  blue  prints. 

Special  and  miscellaneous  services 
incident  to  printing,  engraving,  litho¬ 
graphing,  and  binding. 


B  6100 


6110 

6120 

6130 


6140 

6200 

6210 

6220 

6300 

6400 

G401 

6402 

6403 

6404 

6405 

6406 

6407 

6408 

6409 

6410 

6411 

6412 

6413 

6500 

6501 

6502 

6503 

6504 

6505 

6506 

6507 


Tlie  printing,  binding,  and  incurring  of  all  ex¬ 
penses  pertaining  to  the  publications  is¬ 
sued  by  departments  and  independent  of¬ 
fices  and  their  several  bureaus,  when  this 
is  done  under  a  single  order  or  contract: 

Annual  reports. 

Publications  bp  classes  issued  by  departments 
and  bureaus  other  than  annual  reports. 

Miscellaneous  series  issued  by  departments 
and  bureaus,  not  included  under  the  above 
heads. 

Printing  ( not  included  in  D  1112). 

Proof  reading,  independent  of  printing: 

Proof  reading,  technical. 

Proof  reading,  plain. 

Indexing  and  editing,  independent  of  print¬ 
ing. 

Lithographing,  engraving  and  engrossing, 
independent  of  printing: 

Lithographing. 

Photolithographing . 

Photogravure. 

Photogelatin. 

Planotype. 

Engraving,  copper. 

Engraving,  steel. 

Engraving,  wood. 

Zinc  etching. 

Wo#  engraving. 

Die  engraving. 

Half  tones. 

Engrossing. 

Binding  documents,  reports,  library  books, 
and  newspapers: 

Octavo,  one-half  leather. 

Octavo,  full  leather. 

Octavo,  full  canvas. 

Octavo,  f  ull  duck. 

Octavo,  cloth. 

Octavo,  buckram. 

Octavo,  full  leather,  flexible. 


Binding  documents,  reports,  etc. — Continued. 

B  6508  Royal  octavo,  one-half  leather. 

6509  Royal  octavo,  full  leather. 

6510  Royal  octavo,  full  canvas. 

6511  Royal  octavo,  full  duck. 

6512  Royal  octavo,  cloth. 

6513  Royal  octavo,  buckram. 

6514  Royal  octavo,  full  leather,  flexible. 

6515  Full  fabrikoid,  flexible. 

6516  Quarto,  one-half  leather. 

6517  Quarto,  full  leather. 

6518  Quarto,  canvas. 

6519  Quarto,  duck 

6520  Quarto,  cloth. 

6521  Quarto,  buckram. 

6522  Full  leather,  flexible. 

6523  Full  fabrikoid,  flexible. 

6524  Over  quarto,  one-half  leather. 

6525  Over  quarto,  f  ull  leather. 

6526  Over  quarto,  canvas. 

6527  Over  quarto,  duck. 

6528  Over  quarto,  cloth. 

6529  Over  quarto,  buckram. 

6530  Over  quarto,  one-fourtli  bound,  paper  sides. 

6531  Rebinding  and  repair  of  library  books. 

6532  Binding  of  original  records. 

6533  Rebinding  and  repair  of  record  books. 

6600  Stenographic  work,  typewriting,  multigraph¬ 
ing,  etc.: 

6610  Stenographic  work. 

6620  Typewriting. 

6630  Multigraphing. 

6640  Mimeographing. 

6700  Electrotyping  and  stereotyping.  indei>endent 
of  printing: 

6710  Electrotyping — - 

6711  Wood  base. 

0712  Solid  or  metal  base. 

6713  Unmounted  work. 

6714  Halftone  work. 

6715  Halftone  nickeltype. 

6716  Curved  plates. 

6717  Flat  plates. 

6720  Stereotyping — 

6721  Wood  base. 

6722  Solid  or  metal  base. 

6723  Unmounted  work. 

6724  Book  plates,  containing  halftone  or  line 

cuts. 

6725  Curved  plates. 

6726  Flat  plates. 

6800  Photographing  and  making  pliotogi'aphs  and 
prints : 

6810  Photographing. 

6820  Developing  plates  and  films. 

6830  Making  photographs  and  prints — 

6831  Photographs. 

6832  Blue  prints. 

6833  Sepia  tones. 

6840  Enlarging. 

6900  Sjiecial  and  miscellaneous  printing,  etc. 
(service). 


6 


(Services  Other  Titan  Personal.)  B7-B8 


B  7000  Advertising  and  Publication  of 
Notices  (Services  Other  Titan  Personal). 


B  7100 


B  7200 
B  7300 
B  7400 

II  7500 

II  7000 

II  7700 
II  7800 
B  7000 


Publication  of  Executive  proclama¬ 
tions,  announcements,  and  notices  of 
forfeiture. 

Publication  of  notice  of  judicial  action. 

Advertisement  for  bids. 

Advertisement  for  civil  labor  and  civil 
service. 

Advertisement  of  sales  of  property, 
leases,  and  special  privileges. 

Advertisement  of  service  to  be  per¬ 
formed  for  fees. 

Publication  of  ordinances. 

Publication  of  information. 

Special  and  miscellaneous  advertising 
for  publication  of  notices. 


B  7100 

7110 

7120 

7130 

7200 

7300 

7310 


7320 

7330 

7340 

7350 

7360 

7390 

7400 

7500 


7510 

7520 

7530 

7600 

7700 

7800 

7810 

7900 


Publication  of  executive  proclamations,  an¬ 
nouncements,  and  notices  of  forfeiture: 
Publication  of  Executive  proclamations. 
Publication  of  announcements. 

Publication  of  notices  of  forfeiture. 
Publication  of  notice  of  judicial  action. 
Advertisement  for  bids: 

Advertisements  for  bids  for  goods  and  sup¬ 
plies. 

Advertisements  for  bids  for  material. 
Advertisements  for  bids  for  construction. 
Advertisements  for  bids  for  equipment. 
Advertisements  for  bids  for  repairs. 
Advertisements  for  bids  for  live  stock. 
Advertisements  for  special  and  miscellaneous 
bids. 

Advertisement  for  civil  labor  and  civil  service. 
Advertisement  of  sales  of  property,  leases, 
and  special  privileges: 

Advertisement  of  sale  of  property. 
Advertisement  of  sale  of  leases. 
Advertisement  of  sale  of  special  privileges. 

Advertisement  of  service  to  be  performed  for 
fees. 

Publication  of  ordinances. 

Publication  of  information: 

Lost  and  found  ads. 

Special  and  miscellaneous  advertising  and 
publication  of  notices  (service). 


B  8000  Furnishing  of  Heat,  Light,  Power, 
and  Electricity  (Services  Other  Than 
Personal). 


B 

8100 

Steam-heat  service. 

B 

8200 

Air-heat  service. 

B 

8300 

AVater-heat  service. 

B 

8400 

Oil-light  service. 

B 

8500 

Gaslight  service. 

B 

8000 

Power  service. 

B 

8700 

Furnishing  of  electricity,  service. 

II 

81100 

Special  and  miscellaneous  furnishing 

of  heat,  light,  power,  and  electricity. 


B  8100  Steam-beat  service: 

8110  Time  rate. 

8120  Unit  rate. 

8200  Air-heat  service: 

8210  Time  rate. 

8220  Unit  rate. 

8300  Water-heat  service: 

8310  Time  rate. 

8320  Unit  rate. 

8400  Oil-light  service: 

8410  Time  rate. 

8420  Unit  rate. 

8500  Gaslight  service: 

8510  Maintenance  of  lights,  etc. 

8520  Charge  for  connection. 

8530  Charge  for  meter. 

8540  Charge  for  reading  meter. 

8550  Ter  gas  burner,  time  rate. 

8560  Gas  governors,  per  cent  rate. 

8570  Gas  governors,  time  rate. 

8580  Gas  governors,  unit  rate. 

8590  Special  and  miscellaneous  gaslight  service. 
8600  Power  service: 

8610  Time  rate. 

8620  Minimum  charge. 

8630  Fixed  charge. 

8640  Connecting  charge. 

8700  Electricity  service: 

8710  Current  for  light  and  power  service — 

8711  Time  rate. 

8712  Unit  rate. 

8713  Minimum  charge. 

8714  Connecting  charge. 

8715  Meter  charge. 

8720  Current  for  light  service — 

8721  Time  rate. 

8722  Unit  rate. 

8723  Minimum  charge. 

8724  Connecting  charge. 

8725  Meter  charge. 

8726  Current  per  light,  including  maintenance. 

8727  Maintenance. 

8730  Current  for  power  service — 

8731  Time  rate. 

8732  Unit  rate. 

8733  Minimum  charge. 

8734  Connecting  charge. 

8735  Meter  charge. 

8900  Special  and  miscellaneous  furnishing  of  beat, 
light,  power,  and  electricity: 

8910  Roasting  coffee. 

8920  Heat  for  quarters  paid  to  owner  or  agent. 

8930  Light  for  quarters  paid  to  owner  or  agent. 
8940  Illumination  for  signs. 


7 


B  9-C  2  (Services  Other  Than  Personal — Materials.) 


B  9000  Special  and  Miscellaneous  Services 
Other  Than  Personal  (Including  Repairs 
by  Contract  or  Open-Market  Order). 


I?  9100 

9200 

9300 

9400 

9410 

9420 

9430 

9500 

9600 

9700 

9710 

9720 

9721 

9730 

9731 

9732 
9800 
9900 

9910 

9920 

9930 


Repairs  to  equipment  (by  contract  or  open- 
market  order). 

Repairs  to  structures  (by  contract  or  open- 
market  order). 

Storage  of  goods  not  incident  to  transporta¬ 
tion. 

Court  and  other  public  office  fees  and  affi¬ 
davits,  and  other  fees  for  notarial  services: 

Court  and  other  public  office  fees  ( including 
servin  g  war  ran  ts ) . 

Affidavits. 

Other  fees  for  notarial  services. 

Commercial  reference,  clipping,  and  bill  post¬ 
ing  services. 

Computation  and  statistical  services. 

Towel  service,  disinfectant  service,  and  other 
sanitation  services: 

Toivel  and  apron  service. 

Disinfectant  service — 

Antiseptic  telephone  mouthpiece  service. 

Cleaning  services — 

Window  cleaning. 

Carpet  cleaning. 

Sprinkling  streets  with  water  or  oil. 

Special  and  miscellaneous  services,  other  than 
personal: 

Burglar  alarm  service. 

Fire  alarm  service. 

Clock  regulation  service. 


0.  Materials  (ISTot  Specifically  Adapted 

FOR  PsE  AS  SurPLIES,  EQUIPMENT,  OR 

Structures). 


C  JOOO 

C  2000 

C  3000 
C  4000 
C  5000 
C  0000 

C  7000 

C  8000 

C  1)000 


Raw  material*  (extracted  but  not  re¬ 
duced  or  fabricated). 

Metals  and  metal  products  (reduced 
but  not  specifically  adapted). 

Nonmetallic  mineral  products. 

Lumber  and  wood  products. 

Fiber  products. 

Paints  and  painters’  materials,  var¬ 
nishes,  shellac,  enamels,  etc. 

Hides,  pelts,  and  leather,  and  other 
partially  adapted  animal  products. 

Saps,  gums,  dyes,  and  other  vegetable 
products  (excluding  grains,  forage, 
wood,  and  fibre). 

Special  and  miscellaneous  materials  not 
specifically  adapted  for  use  as  sup¬ 
plies,  equipment,  or  structures. 


C  1100  Metal-producing  minerals  (raw  materials) : 
1110  Ores  of  iron. 

1120  Ores  of  copper. 

1130  Ores  of  lead,  tin,  zinc,  and  tungsten. 

1140  Ores  of  bismuth  and  antimony. 


Metal-producing  minerals — Continued) . 


C  1150 

Ores  of  cobalt  and  niclcel. 

1160 

Ores  of  manganese,  chromium,,  and  vanad¬ 
ium. 

1170 

Ores  of  gold,  silver,  platinum,  and  iridium. 

1190 

Special  and  miscellaneous  metal-producing 
minerals. 

1200 

Asphalt,  petroleum  residues,  and  mineral  tar 
and  pitch. 

1300 

Other  minerals,  mineral  by-products,  and 
earths. 

1400 

Unadapted  vegetable  products  and  by-prod¬ 
ucts  extracted,  hut  not  reduced  or  fabri¬ 
cated  (including  seed  grains). 

1500 

Unadapted  animal  products  and  by-products: 

1510 

Rate  hides,  fleeces,  furs,  and  skins. 

1520 

Bones. 

1530 

Beeswax  ( not  specifically  adapted  for  use  as 
supplies). 

1540 

Silkworms  and  raw  silk. 

1550 

Shells  and  mother-of-pearl. 

1560 

Shoddy,  tcaste,  etc.,  in  bales  or  bundles. 

2100 

Metals  in  pigs,  blocks,  blooms,  slabs,  ingots, 
and  other  unshaped  forms. 

2200 

Castings: 

2210 

Iron. 

2220 

Steel. 

2230 

Malleable  cast  iron. 

2240 

Brass. 

2250 

Bronze. 

2300 

Metal  in  sheets  and  plates: 

2310 

Iron. 

2320 

Steel. 

2330 

Copper. 

2340 

Lead. 

2350 

Tin. 

2360 

Zinc. 

2390 

Special  and  miscellaneous  metals  in  sheets 
and  plates. 

2400 

Metals  in  bars,  rods,  wire,  chains,  and  woven 
goods: 

2410 

Bars — 

2411 

Flat. 

2412 

Round. 

2413 

Square. 

2430 

Wire. 

2440 

Rods. 

2450 

Chains. 

2460 

Twisted  strands,  rope,  and  cables. 

2470 

Covered  and  coated  wires. 

2480 

Woven  goods. 

2490 

Special  and  miscellaneous  metals  in  bars, 
rods,  tcire  chains,  and  woven  goods — 

2491 

Band  iron. 

2500 

Metals  in  rolled,  wrought,  or  forged  shapes. 

2600 

Pipe  and  pipe  fittings  (including  metal  plumb¬ 
ing  materials  and  parts) : 

2610 

Steel,  and  malleable,  wrought,  and  cast  iron 
pipes  and  tubing. 

2620 

Steel,  and  malleable,  wrought,  and  cast  iron 
pipe  fittings. 

2630 

Sheet  metal  pipes,  troughs,  and  fittings. 

2650 

Brass,  bronze,  zinc,  and  copper  pipes  and 
tubing. 

2660 

Brass,  bronze,  copper,  and  zinc  pipe  fittings. 

8 


(Materials.)  C  2-C  4 


Pipe  and  pipe  fittings — Continued. 


C  2670 

Lead  and  tin  pipes,  tubing,  and  pipe  fittings. 

2680 

Metal  plumbing  materials  and  parts. 

2690 

Special  and  miscellaneous  pipe  and  pipe  fit¬ 
tings. 

2700 

Bolts,  nuts,  rivets,  washers,  nails,  spikes, 
tacks,  screws,  etc. : 

2710 

Bolts  and  nuts. 

2720 

Washers. 

2730 

Rivets. 

2740 

Nails  and  spikes. 

2750 

Tacks,  brads,  and  staples. 

2760 

Screws. 

2770 

Cotter  pins. 

2780 

Belt  hooks  and  couplings. 

2800 

Builders’,  automobile,  and  cabinet  makers’ 
hardware : 

2810 

Locks,  hasps,  and  other  fastenings. 

2820 

Butts,  hinges,  etc. 

2830 

Knobs,  latches,  and  handles. 

2850 

Automobile  hardivare  and  accessories  ( not 
equipment.) 

2900 

General  hardware  and  hardware  for  ships. 

3100 

Stone,  earth,  sand,  gravel,  and  slate  (non- 
inetallic  mineral  products) : 

3110 

Rough  quarried  stone. 

3120 

Dressed  stone. 

3130 

Polished  stone. 

3140 

Crushed  stone. 

3150 

Sand. 

3160 

Gravel. 

3170 

Slate. 

3180 

Monumental  stone. 

3190 

Special  and  miscellaneous  stone,  earth, 
gravel,  and  slate — 

3191 

Slabs. 

3192 

Grit. 

3193 

Stone  dust. 

3200 

Lime,  cement,  and  plaster  products: 

3210 

Lime — 

3211 

Lump  lime. 

3212 

Quick  lime. 

3213 

Slaked  lime. 

3214 

Lime  paste. 

3215 

Hydraulic  lime. 

3220 

Cement — 

3221 

Boman  cement. 

3222 

Natural  cement. 

3223 

Portland  cement. 

3224 

Slag  cement. 

3225 

Pozzuolaus. 

3229 

Special  and  miscellaneous  cement. 

3230 

Mortar  and  plaster — 

3231 

Lime  mortar. 

3232 

Cement  mortar. 

3233 

Plaster  of  Paris. 

3234 

Stucco. 

3235 

Keene’s  cement. 

3236 

Prepared  plaster. 

3300 

Clay  products  and  earthenware: 

3310 

Brick. 

3320 

Tiles. 

3330 

Pipe. 

Clay  products  and  earthenware — Continued. 

C  3340  Earthenware  plumbing. 

3390  Special  and  miscellaneous  clay  products  and 
earthenware. 

3400  Bituminous,  petroleum,  and  asphalt  products. 
3500  Asbestos  and  asbestos  compounds. 

3600  Magnesia  and  magnesia  compounds. 

3700  Glass  and  glass  products  (other  than  glass¬ 
ware)  : 

3710  Window  glass  and  door  glass. 

3720  Plate  glass  ( other  than  window  and  door). 
3730  Glass  lamp  shades  and  globes. 

3900  Special  and  miscellaneous  nonmetallic  min¬ 
eral  products. 

4100  Round  timber  (including  brush,  posts,  poles, 
and  piles) : 

4110  Brush. 

4120  Rods  and  poles. 

4130  Posts. 

4140  Piles. 

4150  Spars. 

4190  Special  and  miscellaneous  round  timber. 

4200  Ties,  and  hewn  timber. 

4300  Sawed  lumber  and  dimension  stuffs. 

4400  Lumber,  tongued,  grooved,  rabbeted,  and 
figured. 

4500  Moldings  and  casings. 

4600  Sashes,  doors,  blinds,  and  other  mill  products: 

4610  Sashes. 

4620  Doors. 

4630  Blinds. 

4640  Screens,  doors,  and  windows. 

4650  Columns  and  pedestals,  pillars  and  capitals. 
4660  Newel  posts,  balusters,  stair,  porch,  and  office 
railings. 

4670  Wainscoting,  casings,  door,  and  window  trim¬ 
mings. 

4680  Parquetry  flooring. 

4690  Special  and  miscellaneous  mill  products- — 

4691  Plate  rails. 

4692  Spouting  and  gutteiing. 

4693  Ornamental  guide  work  and  gable  orna¬ 

ments. 

4694  Brackets. 

4700  Shingles  and  laths. 

4800  Blocks,  shooks,  bolts: 

4810  Shingle  bolts. 

4820  Stave  bolts. 

4840  Last  blocks. 

4850  Wagon  blocks. 

4860  Head  blocks. 

4870  Box  shooks. 

4900  Special  and  miscellaneous  lumber  and  wood 

products : 

4901  Pickets. 

4902  Palings. 

4903  Staves. 

4904  Veneers. 

4905  Boots. 

4906  Bark. 

4907  Cork. 

4908  Beeds. 

4909  Pulp  wood. 


9 


C  4-D  1  (Materials— Supplies.) 


Special  and  miscellaneous  lumber  and  wood  Manufactured  leather — Continued. 


products — Continued. 

C  7320 

Boot  and  shoe  leather. 

C  4911 

Wood  pulp. 

7330 

Belting. 

4912 

Indurated  fiber. 

7340 

Glove  leather. 

4913 

Basket  work. 

7350 

Pianoforte  leather. 

4914 

Battan. 

7360 

Leather  lacings  and  straps. 

4915 

Excelsior. 

7400 

Hair  and  feathers: 

4916 

Compo  board. 

7410 

Horsehair. 

4917 

Stakes. 

7420 

Camel’s  hair,  alpaca. 

4918 

Sawdust — not  for  cleaning-,  see  also  D  4920 

7430 

Curled  hair. 

and  D  6530. 

7440 

Haircloth. 

4919 

Chair  seats. 

7450 

Bristles. 

5100 

Spun  fiber  products. 

7460 

Feathers. 

5200 

Twisted  fiber  products. 

7470 

Down. 

5300 

Cordage. 

7480 

Hair  waste. 

5400 

Knitted  and  knotted  products. 

7500 

Glue  and  gelatin. 

550U 

Woven  products  and  fabrics: 

7600 

Bone  and  bone  products: 

5510 

Cotton  cloths. 

7610 

Whalebone. 

5520 

Woolen  cloths. 

7700 

Horn  and  horn  products. 

5530 

Linen  cloths. 

7900 

Special  and  miscellaneous  hides,  pelts,  leather, 

5540 

Silk  cloths. 

and  other  partially  adapted  animal  prod- 

5550 

Grass  cloths  and  coarse  fabrics. 

ucts: 

5560 

Mixed  goods. 

’  7904 

Fish  bladders. 

5570 

Ribbons. 

7905 

Isinglass. 

5580 

Tapes,  cords,  and  braids. 

7906 

Parchment. 

5590 

Special  and  miscellaneous  tooven  products 

7907 

Ox  bladders. 

and  fabrics. 

7908 

Catgut. 

5600 

Felted  products  (except  paper)  not  speci- 

7909 

Fish  gut. 

fically  adapted. 

7910 

Worm  gut. 

5900 

Special  and  miscellaneous  fiber  products: 

7911 

Quills. 

5910 

Wall  paper. 

8100 

Saps. 

5920 

Building  papers. 

8200 

Gums  (other  than  rubber), 

6100 

Bases  (painters’  materials). 

8300 

Dyes. 

6200 

Vehicles. 

8400 

Oils. 

6300 

Solvents. 

8500 

Extracts. 

6400 

Driers  and  fillers. 

8600 

Bai'ks. 

6500 

Dry  paints  and  products. 

8700 

Rubber  products. 

6600 

Varnishes  and  shellacs. 

8800 

Grasses  and  mosses. 

6700 

Mixed  paints  in  oil  and  other  vehicles. 

8900 

Special  and  miscellaneous  partially  adapted 

6800 

Enamels. 

vegetable  products. 

6900 

Special  and  miscellaneous  paints,  etc.: 

9000 

Special  and  miscellaneous,  materials  and 

6910 

Kalsomine  and  cold-water  paint. 

parts,  not  elsewhere  classified: 

6920 

Sizing. 

9100 

Metals  and  metal  parts. 

6930 

Floor  oils. 

9200 

Non-metallic  materials  and  parts. 

6940 

Putty. 

9300 

Lumber  and  wood  materials  and  parts. 

6950 

7100 

7110 

7120 

Slating  paints  and  silicate  paints. 

Cured  and  dressed  hides,  furs,  pelts,  and 
skins: 

Cowhide  and  calfskin. 

Wool,  fleece,  and  sheepskin. 

D  1000  Stationery,  Drafting.  Scientific, 

7130 

7140 

Coat  skin. 

Furs. 

and  Educational  Supplies. 

7150 

7190 

Fish  skins. 

Special  and  miscellaneous  cured  and  dressed 

— 

hides,  furs,  pelts,  and  skins. 

D 

1100  Office  supplies. 

7200 

Leather,  dressed: 

D 

1200  Drafting,  and  artists’  supplies. 

7210 

Patent  leather 

13 

1300  Photographic  supplies,  drugs,  medi¬ 
cines,  hospital,  laboratory,  and  other 
scientific  supplies. 

7220 

Morocco  leal  her. 

7230 

Enameled  leather. 

13 

1400  Educational  supplies. 

7240 

Japanned  leather. 

n 

1500  Magazines  and  pamphlets. 

7300 

Manufactured  leather: 

13 

D 

1600  Newspapers  and  clippings. 

1700  Commercial  reference  book*. 

7310 

Sole  leather 

D 

1000  Special  and  miscellaneous  supplies. 

10 


(Supplies.)  D 1 


D  1100 
1110 
1111 


1112 

1113 

1114 

1115 

1116 

1117 

1118 

1119 


1120 

1121 

1122 

1123 

1134 

1128 

1126 

1129 

1130 

1140 

1141 

1142 

1143 

1144 

1145 

1146 

1147 

1148 

1149 

1150 

1151 

1152 

1153 

1154 

1155 
1160 

1161 

1162 

1163 

1164 

1165 

1166 


Office  supplies: 

Paper — 

Plain  paper  in  sheets  and  rolls,  except 
blotting-,  wrapping,  and  cover  paper 
(excluding  toilet  paper). 

Printed  forms,  letterheads,  and  blanks. 

Envelopes,  mailing  jackets,  tubes,  and  fil¬ 
ing  folders,  and  wallets. 

Cards,  guides,  tags,  and  tag  strings. 

Carbon  and  ink  coated  papers. 

Wrapping,  blotting,  and  cover  paper  in 
rolls  or  sheets. 

Blank  books. 

Cardboard,  binder’s  board,  strawboard,  tag 
board,  and  oil  board. 

Special  and  miscellaneous  papers  (includ¬ 
ing  (1)  specially  protected  papers  for 
checks,  money  orders,  and  bank  notes ; 
(2)  gum  paper  in  sheets  or  rolls,  labels, 
paper  seals,  and  paper  binders ;  (3)  book 
covers) . 

Handwriting  supplies  ( excluding  paper,  ink, 
and  receptacles)  — 

Pencils,  leads,  and  crayons. 

Penholders,  pencil  holders,  crayon  holders 
(including  fountain  pens). 

Pens. 

Eradicators  and  erasers. 

Pencil-point  protectors. 

Desk  pads,  blotter  holders,  and  hand  blot¬ 
ters  (rocker). 

Special  and  miscellaneous  handwriting 
supplies. 

Paper  cutters  and  shears,  rulers,  pointers, 
and  weights  (expendable). 

Supplies  for  office  devices  ( excluding 
paper) — 

Typewriter  ribbons  and  other  office  ma¬ 
chine  ribbons. 

Brushes  (typewriter,  copying  bath,  muci¬ 
lage,  and  paste). 

Pads  and  cloths  for  copying  baths. 

Inking  pads  for  hand  stamping  devices. 

Seals  (metal). 

Composition  for  copying  devices. 

Eyelets,  staples,  and  other  fasteners  for 
hand  fastening  machines. 

Supplies  for  duplicating  machines. 

Special  and  miscellaneous  supplies  for 
office  devices. 

Hand  stamping,  punching  and  fastening  de¬ 
vices — 

Buober  stamps. 

Metallic  stamps. 

Numbering  devices. 

Eyelet  punches. 

Fastening  devices. 

Adhesives,  clips,  and  fasteners  ( other  than 
those  included  in  D  1U/0) 

Glue,  paste,  and  mucilage. 

Pins. 

-Clips  and  fasteners  (other  than  those  in¬ 
cluded  in  D  1140). 

Twine. 

Tape  (cloth)  and  seal  ribbons. 

Eubber  bands  and  rings. 


Office  supplies — Continued. 

D  1167  Sealing  wax  and  metal. 

1168  Metal  tags. 

1169  Special  and  miscellaneous  adhesives,  clips, 

and  fasteners  (including  adhesive  cloth 
other  than  tape). 

1170  Inks— 

1171  Writing  inks. 

1172  Printing  and  lithographing  inks. 

1173  Drafting,  drawing,  and  artists’  inks. 

1174  Inks  for  office  devices. 

1179  Special  and  miscellaneous  inks. 

1180  Desk  receptacles,  waste  baskets  and  desk 

covers — - 

1181  Ink  wells. 

1182  Sponge  and  mucilage  cups. 

1183  Match  holders. 

1184  Pen  trays,  racks,  and  pin  cushions. 

1185  Furniture  covers. 

1186  Desk  baskets,  trays,  and  book  supports. 

1187  Waste  baskets. 

1188  Twine  pots. 

1189  Special  and  miscellaneous  desk  supplies. 

1190  Special  and  miscellaneous  office  supplies — 

1191  Office  sponges. 

1192  Pencil  pointers. 

1193  Office  packing  receptacles  and  other  pack¬ 

ing  supplies  (other  than  in  D  1113  and 
D  9800). 

1194  Binders  and  stub  files. 

1195  Desk  calendar  pads. 

1196  Protectors  for  book  corners. 

1197  Finger  cots. 

1198  Keys  and  key  rings. 

1199  Other  special  and  miscellaneous  office  sup¬ 

plies. 

1200  Drafting  and  artists’  supplies  (except  inks, 

D 1173) : 

1210  Draining  and  tracing  cloth. 

1220  Process  paper  and  process  cloth. 

1230  Water  colors. 

1240  Artists'  charcoal. 

1250  Thumb  tacks. 

1260  Pounce. 

1270  Compasses  and  other  minor  drafting  and  ar¬ 
tists'  supplies. 

1290  Miscellaneous  drafting  and  artists'  supplies. 

1300  Photographic  supplies,  drugs,  medicines,  hos¬ 
pital,  laboratory,  and  other  scientific  sup¬ 
plies: 

1310  Photographic  supplies — 

1311  Developing  and  fixing  chemicals. 

1312  Films,  photographic. 

1313  Plates,  photographic,  and  lantern  slides. 

1314  Paper,  developing. 

1315  Paper,  printing  out. 

1316  Photographic  glass,  celluloid,  and  gelatin. 

1317  Mounts,  mounting  tissue,  and  mats. 

1319  Special  and  miscellaneous  photographic 

supplies  (including  (1)  albumen,  (2) 
photographic  clips,  (3)  cotton  pyroxy¬ 
lin,  (4)  brushes,  (5)  opaque,  (6)  glass 
push  pins,  (7)  negative  preservers,  (8) 
photographic  varnish). 


2 


11 


D  1  -  D  2  (Supplies.) 


Photographic  supplies,  drugs,  etc. — Continued. 

D  1320  Chemicals. 

1330  Drugs  and  medicinal  preparations  ( other 

than  chemicals)  — 

1331  United  States  Pharmacopoeia  (official). 

1332  New  and  non-official  remedies. 

1333  Proprietary  and  patent  remedies  (not  in 

D  1332). 

1334  N.  F.  (National  formulary  drugs  and  medi¬ 

cinal  preparations.) 

1335  Drugs  and  medicinal  preparations  not 

found  in  above  classes. 

1340  Hospital  and  surgical  supplies  ( other  than 
chemicals,  drugs,  and  medicinal  prepara¬ 
tions)  . 

1350  Laboratory  supplies  ( other  than  drugs  and 
chemicals) . 

1360  Veterinary  supplies  ( excluding  chemicals, 
drugs,  and  medicinal  preparations  listed 
under  D  1330). 

1390  Special  and  miscellaneous  scientific  supplies. 
1400  Educational  supplies: 

1410  Blackboard  challc. 

1420  Erasers. 

1430  Kinder  partner's  supplies. 

1440  Expendable  charts. 

1450  Slates. 

1460  Sheet  music. 

1470  Expendable  books. 

1500  Magazines  and  pamphlets  (excluding  library 
stock) : 

1510  Literary  and  recreational  magazines. 

1520  Trade  periodicals. 

1530  Pamphlets. 

1590  Special  and  miscellaneous. 

1600  Newspapers  and  newspaper  clippings. 

1700  Commercial  reference  books: 

1710  Directories. 


D  2000  Fuel  (Including  Burning  and  Il¬ 
luminating  Gases,  Oils,  and  Liquids). 


D  2100 
D  2200 
D  2300 

D  2400 
D  2000 


Solid  fuel. 

Liquid  fuel  and  illuminnnts  and  wicks. 
Gas  fuel  and  illuminants  (Including 
mantles). 

Solid  illuminants. 

Special  and  miscellaneous  fuel. 


D  2100 
2110 
2111 


2112 


2113 


Solid  fuel: 

Coal  and  lignite — 

Anthracite  or  hard  coal  (including  (1)  fur¬ 
nace,  (2)  egg,  (3)  stove,  (4)  chestnut, 
(5)  pea,  (6)  buckwheat,  (7)  washings 
and  screenings,  etc.). 

Semianthracite  coal  (including  (1)  fur¬ 
nace,  (2)  egg,  (3)  stove,  (4)  chestnut, 
(5)  pea,  (6)  buckwheat,  (7)  washings 
and  screenings,  etc.). 

Semibituminous  coal  (including  (1)  run  of 
mine,  (2)  lump,  (3)  egg,  (4)  straw  nut, 
(5)  pea,  (6)  slack,  etc.). 


Solid  fuel — Continued. 

D  2114  Bituminous  or  soft  coal  (including  (1) 

run  of  mine,  (2)  lump,  (3)  egg,  (4) 
straw  nut,  (5)  pea,  (6)  slack,  etc.). 

2115  Cannel  coal. 

2116  Lignite  or  brown  coal  (including  (1)  bitu¬ 

minous  wood,  (2)  brown  coal,  (3)  pitch 
coal,  (4)  ordinary  lignite) . 

2119  Special  and  miscellaneous  coal  and  lignite. 

2120  Peat. 

2130  Coke — 

2131  Oven  coke  (or  furnace  coke). 

2132  Oas  coke  (retort  coke). 

2133  Coke  breeze. 

2134  Soft  coke. 

2139  Special  and  miscellaneous  coke. 

2140  Charcoal — 

2141  Wood  charcoal. 

2142  Animal  charcoal. 

2149  Special  and  miscellaneous  charcoal. 

2150  lYood,  kindling,  and  matches — 

2151  Firewood  (including  (1)  oak,  (2)  white' 

pine,  (3)  yellow  pine,  (4)  hickory,  (5) 
poplar,  (6)  ash,  etc.). 

2152  Shavings  and  planing-mill  refuse. 

2153  Kindlings. 

2154  Matches. 

2160  Briquets,  patent  and  artificial  fuels — 

2161  From  anthracite  screenings. 

2162  From  bituminous  slack. 

2163  From  sawdust  and  wood  refuse. 

2164  From  lignite. 

2165  From  peat. 

2166  From  coke. 

2169  From  special  and  miscellaneous  substances. 

2170  Minor  solid  fuels  and  by-products — 

2171  Bagasse. 

2172  Waste,  jute,  and  refuse  from  textile  mills. 

2173  Straw  and  refuse  from  paper  mills. 

2174  Defuse  from  cottonseed-oil  mills. 

2175  Sawdust. 

2176  Corncobs. 

2177  Spent  tan  bark. 

2179  Other  minor  fuels  and  by-products. 

2200  Liquid  fuel  and  illuminants  and  wicks: 

2210  Crude  petroleum. 

2220  Petroleum  distillates — 

2221  Kerosene. 

2222  Export  oil  (low  flash). 

2223  Headlight  oil  (flash  above  150°  F.). 

2224  Mineral  sperm  (flasn  above  300°  F.). 

2225  Gasoline,  benzine,  and  naphtha. 

2228  Paraffin  oil. 

2229  Special  and  miscellaneous  petroleum  dis¬ 

tillates. 

2230  Petroleum  residue,  tar,  and  pitch — 

2231  Petroleum  refuse. 

2232  Coal  tar. 

2233  Candle  tar. 

2234  Pitch. 

2239  Special  and  miscellaneous  petroleum  resi¬ 

dues. 


12 


D  2240 

2241 

2242 

2243 

2249 

2250 

2251 

2252 

2253 

2254 

2255 

2256 

2259 

2260 
2261 
2262 

2269 

2270 

2271 

2279 

2280 
2300 
2310 
2320 
2330 
2340 
2350 
2360 

2370 

2371 

2372 

2379 

2380 

2390 

2391 

2392 
2400 

2410 

2411 
2420 

2430 

2431 

2432 

2433 

2434 

2435 

2436 

2437 

2439 

2440 
2900 


Liquid  fuel,  illuminants  and  wicks — Continued. 

Alcohols — - 
Grain  alcohol. 

Wood  alcohol. 

Denatured  alcohol. 

Special  and  miscellaneous  alcohol. 

Animal  and  fish  oils — 

Liver  oil. 

Menhaden  oil. 

Whale  or  train  oil. 

Seal  oil. 

Sperm  oil. 

Lard  oil. 

Special  and  miscellaneous  animal  and  fish 
oils. 

Vegetable  oils — 

Olive  oil. 

Cottonseed  oil. 

Special  and  miscellaneous  vegetable  oils. 
Mixed  oils — 

Signal  oil. 

Special  and  miscellaneous  mixed  oils. 
Wiclcs. 

Gas  fuel  and  illuminants  (including  mantles)  : 
Water  gas. 

Air  gas. 

Oil  gas. 

Coal  gas. 

Producer  gas. 

Natural  gas. 

By-product  gas — 

Coke-oven  gas. 

Blast-furnace  gas. 

Special  and  miscellaneous  by-product  gas. 
Mixed  gases. 

Special  and  miscellaneous  gas  fuel  and  illu¬ 
minants — 

Acetylene  gas. 

Gas  mantles. 

Solid  illuminants: 

Petroleum  derivatives — 

Paraffin. 

Mineral,  animal,  and  vegetable  fats  and 
waxes. 

Candles — 

Paraffin  candles. 

Stearine  candles. 

Tallow  candles. 

Sperm  candles. 

Wax  candles. 

Ceresin  candles. 

Adamantine  candles. 

Special  and  miscellaneous  candles  (includ¬ 
ing  coach  candles). 

Tapers. 

Special  and  miscellaneous  fuel. 


(Supplies.)  D  2-D  3 

D  3000  Mechanics’,  Engineers’,  and  Elec¬ 
tricians’  Supplies;  Eurnace  and  Foun¬ 
dry  Supplies. 


D  3t00  Lubricants. 

D  3200  Packing,  calking,  and  gaskets. 

D  3300  Polishing  and  abrading  supplies. 

D  3400  Waste  and  wipers. 

D  3500  Electricians’  and  lighting  supplies  (not 
otherwise  classified). 

D  3600  Foundry  and  furnace  supplies. 

D  3700  Supplies  used  in  the  applied  arts. 

D  3800  Refrigeration  supplies. 

D  3000  Special  and  miscellaneous  mechanics’ 
engineers’,  and  electricians’  supplies; 
furnace  and  foundry  supplies. 


D  3100  Lubricants: 

3110  Oils,  animal— 

3111  Fish  oil. 

3112  Lard  oil. 

3113  Neat’s-foot  oil. 

3114  Porpoise  oil. 

3115  Sperm  oil. 

3116  Whale  oil. 

3119  Special  and  miscellaneous  animal  oils. 

3120  Oils,  vegetable — 

3121  Olive  oil. 

3122  Nut  oil. 

3123  Castor  oil. 

3124  Cottonseed  oil. 

3125  Linseed  oil. 

3129  Special  and  miscellaneous  vegetable  oils. 

3130  Oils,  mineral — - 

3131  “Machine  oil”  of  various  grades. 

3132  “Cylinder  oil.” 

3133  “Engine  oil.” 

3134  “Gasmotor  oil.” 

3135  “Dynamo  oil.” 

3136  “Transformer  oil.” 

3137  “Turbine  oil.” 

3138  “Pneumatic-tools  oil.” 

3139  Other  mineral  oil  (including  typewriter 

oil). 

3140  Greases  and  paste  ( not  compound)  — 

3141  “Axle  grease.” 

3142  Vaseline  (petrolatum). 

3143  Candles,  lubricating. 

3144  Tallow. 

3149  Special  and  miscellaneous  greases  and 

pastes  (not  compound). 

3150  Dry  lubricants — 

3151  Graphite. 

3152  Talc. 

3153  Mica. 

3159  Special  and  miscellaneous  dry  lubricants. 


13 


D  3  (Supplies.) 


Lubricants — Continued. 

D  3160  Compound  lubricants  ( including  cutting  com¬ 
pounds  and  oils,  and  belt  dressing)  — 
3161  Mixed  lubricating  oils. 

3163  “Dags.” 

3163  Compound  lubricating  greases  and  pastes. 

3164  Compound  or  dry  lubricants. 

3163  Belt  dressing. 

3166  Cutting  compounds  and  oils. 

3169  Special  and  miscellaneous  compound  lubri¬ 

cants. 

3190  Special  and  miscellaneous  lubricants. 

3200  Packing,  calking,  and  gaskets: 

3210  Asbestos  and  composition  packing  and  calk¬ 

ing — 

3211  Sheet,  woven. 

3212  Gland,  cloth  insertion. 

3213  Gland,  wire  insertion. 

3214  Gland,  spiral. 

3215  Gland,  cut. 

3216  Gland,  wicking. 

3217  Bing,  packing. 

3219  Special  and  miscellaneous  asbestos  and 

composition  packing  and  calking. 

3220  Rubber  and  composition  packing  and  calk¬ 

ing — 

3221  Sheet,  pure. 

3222  Sheet,  cloth  insertion. 

3223  Sheet,  wire  insertion. 

3224  Sheet,  vulcanized. 

3225  Sheet,  hard. 

3226  Gland. 

3227  Buibber  washers. 

3229  Special  and  miscellaneous  rubber  and 

composition  packing  and  calking. 

3230  Leather  packing  and  calking — 

3231  Leather  in  hides. 

3232  Leather  cut  to  shapes  (washers). 

3233  Leather,  cupped. 

3234  Leather  specially  treated. 

3235  Leather  hydraulic  packing.. 

3236  Leather  machine  packing. 

3239  Special  and  miscellaneous  leather  packing 

and  calking. 

3240  Vegetable,  other  than  rubber,  packing  and 

calking — 

3241  Fiber. 

3242  Cotton  sheet. 

3243  Cotton  wicking. 

3244  Wool  wicking. 

3245  Flax,  hemp,  and  jute. 

3246  Oakum. 

3247  Gum. 

3248  Vegetable  (other  than  rubber)  washers. 

3249  Special  and  miscellaneous  vegetable  pack¬ 

ing  and  calking  (other  than  rubber). 

3250  Gaskets  and  grommets — 

3251  Asbestos  and  composition. 

3252  Bubber  and  composition. 

3253  Fiber. 

3254  Combination  with  metals. 

3259  Special  and  miscellaneous  gaskets  and 

grommets. 


Packing,  calking,  and  gaskets — Continued. 

D  3270  Metal  packing  and  calking. 

3280  Valve  disks  and  pump  valves. 

3290  Special  and  miscellaneous  packing,  calking, 

and  gaskets  ( including  proprietary) . 

3300  Polishing  and  abrading  supplies: 

3310  Sands  and  powders — 

3311  Sands. 

3312  Glasses. 

3313  Emery. 

3314  .  Carborundum. 

3315  Alundum. 

3316  Chalk. 

3317  Whiting. 

3318  Pumice  stone. 

3319  Special  and  miscellaneous  sands  and  pow¬ 

ders. 

3320  Papers,  coated — 

3321  Sandpaper. 

3322  Emery  paper. 

3323  Carborundum  paper. 

3324  Alundum  paper. 

3325  Cut  disks  of  above. 

’3329  Special  and  miscellaneous  papers  coated. 

3330  Cloths,  coated — 

3331  Sand  cloth. 

3332  Emery  cloth. 

3333  Carborundum  cloth. 

3334  Alundum  cloth. 

3335  Cut  disks,  sand  cloth. 

3336  Cut  disks,  emery  cloth. 

3337  Cut  disks,  carborundum  cloth. 

3338  Cut  disks,  alundum  cloth. 

3339  Special  and  miscellaneous  cloths,  coated. 

3340  Pastes — 

3341  Emery  composition. 

3342  Carborundum  composition. 

3343  Ghalk  composition. 

3344  Whiting  composition. 

3349  Special  and  miscellaneous  pastes. 

3350  Liquids — 

3351  Emery  composition. 

3352  Chalk  composition. 

3353  Whiting  composition. 

3359  Special  and  miscellaneous  liquids. 

3360  Grinding  tcheels — 

3361  Vitrified  grinding  wheels. 

3362  Bubber  grinding  wheels. 

3363  Shellac  grinding  wheels. 

3364  Glue  grinding  wheels. 

3369  Special  and  miscellaneous  grinding  wheels. 

3370  Grinding  shapes — 

3371  Vitrified  grinding  shapes. 

3372  Bubber  grinding  shapes. 

3373  Shellac  grinding  shapes. 

3374  Glue  grinding  shapes. 

3379  Special  and  miscellaneous  grinding  shapes. 

3380  Buffs  and  belts — 

3381  Leather  buffs. 

3382  Cloth  buffs. 

3383  Silk  buffs. 

3384  Belts. 


14 


D  3385 
3386 

3389 

3390 

3400 

3410 

3420 

3430 

3440 

3450 

3460 

3490 

3500 

3510 

3520 

3530 

3540 

3550 

3560 

3570 

3580 

3590 

3591 

3592 

3593 
3600 
3610 
3620 
3630 
3650 
3660 
3670 
3680 

3690 

3691 
3700 


3710 

3720 

3730 

3731 

3732 

3733 

3734 

3735 
3800 
3900 


3940 

3950 


Polishing  and  abrading  supplies — Continued. 

Pelting. 

Gloves. 

Special  and  miscellaneous  buffs  and  belts. 
Special  and  miscellaneous  polishing  and 
abrading  supplies. 

Waste  and  wipers: 

Waste,  cotton,  white. 

Waste,  cotton,  colored. 

Waste,  silk. 

Waste,  rags. 

Wipers,  cotton. 

Wipers,  silk. 

Special  and  miscellaneous  waste  and  wipers. 

Electricians’  and  lighting  supplies  (not  other¬ 
wise  classified) : 

Dry  batteries  ( complete ). 

Wet  batteries  {complete) . 

Battery  renewals. 

Carbons  ( except  battery  renewals). 

Electric  light  bulbs. 

Fuses. 

Minor  gas  lighting  supplies. 

Minor  electric  lighting  supplies. 

Special  and  miscellaneous  electricians’  sup¬ 
plies  not  elsewhere  classified — 

Varnish  cloth,  insulating  cloth,  and  tape. 
Insulating  compound. 

Liquid  for  coloring  electric  lamps. 

Furnace  and  foundry  supplies: 

Bone  ash. 

Charcoal. 

Sand. 

Fluxes. 

Blacking. 

Facings. 

Core  compounds. 

Special  and  miscellaneous  furnace  and  foun¬ 
dry  supplies — - 

Furnace  cement  and  fire  clay. 

Supplies  used  in  the  applied  arts  (consumed 
in  use  but  not  components  of  a  finished 
article) : 

Soldering  and  welding  pastes  and  alum. 
Engraving  and  lithographing  plates. 

Brushes  ( excluding  cleaning,  mucilage,  and 
paste  brushes) — 

Paint  and  varnish  brushes. 

Kalsomining,  stucco,  and  whitewashing 
brushes. 

Stippling,  surfacing,  and  paper-hanging 
brushes. 

Glue  brushes. 

Printers’  and  engravers’  brushes. 

Refrigeration  supplies. 

Special  and  miscellaneous  mechanics,’  en¬ 
gineers,’  and  electricians’  supplies;  fur¬ 
nace  and  foundry  supplies: 

Minor  tools  and  implements  not  chargeable 
to  equipment. 

Type  not  chargeable  to  equipment. 


(Supplies.)  D3-D4 
D  4000  Cleaning  and  Toilet  Supplies., 


D  4100 
D  4200 
D  4300 

D  4400 

II  4500 

D  4600 
L>  4700 

D  4800 
D  4000 


Soaps,  soap  powders,  and  liquids. 

Chemical  cleansers. 

Polishes  (other  than  mechanics’  abrad¬ 
ing  supplies),  and  washing  oils. 

Toilet  brushes  and  combs  (expend¬ 
able). 

Disinfectants,  fungicides,  germicides, 
vermicides,  insecticides,  and  other 
prepared  animal  poisons. 

Toilet  paper. 

Toilet  liquids,  pastes,  powders,  and 
perfumes  (excluding  preparations  for 
the  teeth). 

Sponges  (natural  and  artificial),  fa¬ 
brics,  brooms,  buckets,  and  brushes. 

Special  and  miscellaneous  cleaning 
and  toilet  supplies. 


D  4100 

Soaps,  soap  powders,  and  liquids: 

4110 

Toilet  soaps  in  bars,  cakes,  or  chips  ( includ¬ 
ing  shaving  soap). 

4120 

Toilet  soaps  in  pastes  and  liquids. 

4130 

Toilet  soap  powders. 

4140 

Laundry  and  cleaning  soaps  in  bars,  cakes,  or 
chips. 

4150 

Laundry  and  cleaning  soaps  in  pastes  or 
liquids. 

4160 

Laundry  and  cleaning  soaps  in  powders. 

4200 

Chemical  cleansers: 

4210 

Sodium  atid  potassium  hydrate  ( concentrated 
lye). 

4230 

Ammonia  hydrate — laundry. 

4240 

Borax. 

4250 

Sodium  carbonate  ( washing  soda  or  sal 
soda). 

4280 

Proprietary  chemical  compounds  ( including 
compounds  for  cleaning  boilers). 

4290 

Special  and  miscellaneous  chemical  cleans¬ 
ers)  . 

4300 

Polishes  (other  than  mechanics’  abrading 
supplies)  and  washing  oils: 

4310 

Metal  polishes  in  cakes,  bars,  or  chips. 

4320 

Metal  polishes  in  pastes. 

4330 

Metal  polishes  in  liquids. 

4340 

Metal  polishes  in  powders. 

4350 

Metal  washing  oils. 

4360 

Prepared  wood  and  stone  polishes  and  oils. 

4400 

Toilet  brushes  and  combs  (expendable). 

4500 

Disinfectants,  fungicides,  germicides,  vermi¬ 
cides,  insecticides,  and  other  prepared 
animal  poisons: 

4510 

Disinfectants — 

4511 

Liquid. 

4512 

Solid. 

4520 

Fungicides  and  germicides. 

4530 

Insecticides  and  vermicides. 

4540 

Insect  preventatives. 

4550 

Rat  and  other  prepared  animal  poisons. 

4600 

Toilet  paper: 

4610 

In  sheets. 

4620 

In  rolls. 

15 


D4-D5  (Supplies.) 


D  4700 

Toilet  liquids,  pastes,  powders,  and  perfumes 
(excluding  preparations  for  the  teeth) : 

4710 

Toilet  liquids. 

4720 

Toilet  pastes. 

4730 

Toilet  powders. 

4740 

Perfumes. 

4800 

Sponges  (natural  and  artificial)  and  fabrics, 
and  expendable  brooms,  buckets  and 
brushes : 

4810 

Sponges,  natural. 

4830 

Sponges,  artificial  (rubber  composition). 

4840 

Brooms,  brushes,  mops  and  dusters  (expend¬ 
able). 

4850 

Buckets  and  dust  pans  (expendable). 

4860 

Towels  and  toweling. 

4870 

Wash  cloths. 

4880 

Chamois. 

4890 

Fabrics  (other  than  towels  and  wash  cloths) . 

4900 

Special  and  miscellaneous  cleaning  and  toilet 
supplies : 

4910 

Tooth  liquids,  pastes,  powders,  and  picks. 

4920 

Sweeping  substances,  sawdust,  etc. 

4930 

Laundry  supplies  not  otherwise  classified, 
(including  blueing,  clothespins  and  starch) . 

4940 

Harness  dressing  and  soap. 

4960 

Shoe  polish. 

4970 

Paint  remover. 

D  5000 

1  Wearing  Apparel,  Linen,  and  Hand 
Sewing  Supplies. 

D 

5100 

Outer  garments. 

D 

5200 

Hand  coverings  and  accessories,  and 
head  coverings. 

D 

5300 

Outer  footwear  and  leggings. 

D 

5400 

Underwear,  hosiery,  shirts,  and  shirt 
waists. 

D 

5500 

Handkerchiefs  and  neckwear  and  sup¬ 
ports  for  clothing. 

D 

5600 

Table  and  bed  linen. 

1) 

5800 

Hand  sewing  supplies. 

D 

5900 

Special  and  miscellaneous  wearing  ap¬ 
parel. 

D  5100  Outer  garments: 

5110  Overcoats ;  raincoats — 

5111  Overcoats. 

5112  Raincoats. 

5120  Furs. 

5130  Capes — 

5131  Ponchos. 

5140  Jackets. 

5150  Uniforms,  suits  and  dresses — 

5151  Uniforms  and  suits  (men’s). 

5152  Dresses. 

5153  Kimonos  and  dressing  gowns. 

5160  Parts  of  suits — 

5161  Blouses,  jumpers,  and  overshirts. 


Outer  garments — Continued. 

D  5162  Breeches. 

5163  Coats  (for  men). 

5164  Coats  (for  women). 

5165  Jerseys  and  knit  waists. 

5166  Trousers. 

5167  Tunics  and  waistcoats. 

5169  Special  and  miscellaneous  suits  or  parts 

of  suits. 

5170  Shawls. 

5190  Special  and  miscellaneous  outer  garments — - 

5191  Jeans  (overalls). 

5200  Head  coverings  and  accessories  and  hand 
coverings: 

5210  Men’s  hats. 

5220  Women’s  hats. 

5230  Caps  and  knitted  headwear. 

5240  Bonnets. 

5250  Veils  and  veilings  and  hatpins. 

5260  Ear  muffs. 

5270  Gloves  and  mittens. 

5280  Wristlets. 

5290  Special  and  miscellaneous  head  coverings 

and  accessories  and  hand  coverings — • 

5291  Hairpins. 

5292  Head  nets — mosquito. 

5293  Face  masks  for  detectives. 

5294  Auto  goggles  and  spectacles. 

5295  Respirators. 

5300  Outer  footwear  and  leggings: 

5310  Boots — 

5311  Boots,  leather. 

5312  Boots,  rubber. 

5313  Boots,  felt. 

5319  Special  and  miscellaneous  boots. 

5320  Shoes — 

5321  Shoes,  leather. 

5322  Shoes,  felt. 

5323  Shoes,  rubber. 

5329  Special  and  miscellaneous  shoes. 

5330  Slippers — 

5331  Slippers,  leather. 

5332  Slippers,  felt. 

5339  Special  and  miscellaneous  slippers. 

5340  Gaiters. 

5350  Leggings. 

5360  Spats  and  puttees. 

5380  Materials  specifically  adapted  for  making 

outer  footwear  and  leggings;  shoe  laces. 

5390  Special  and  miscellaneous  outer  footwear 

and  leggings — 

5391  Moccasins. 

5392  Parkas. 

5393  Snow  packs. 

5400  Underwear,  hosiery,  shirts,  and  shirt  waists: 

5410  Underwear — 

5411  Drawers. 

5412  Undershirts. 

5413  .  Union  suits. 

5420  Hosiery — 

5421  Men’s  hosiery. 


16 


(Supplies.)  D  5-D  6 


Underwear,  hosiery,  and  shirts — Continued. 


D  5424 

Women’s  hosiery. 

5429 

Special  and  miscellaneous  hosiery  (in¬ 
cluding  stocking  feet). 

5430 

Chemises. 

5440 

Petticoats. 

5450 

Shirt  waists. 

5460 

Shirts. 

5470 

Chest-protecting  vests. 

5480 

Materials  specifically  adapted  to  making 
underwear,  hosiery,  shirts,  and  shirt 
waists. 

5490 

Special  and  miscellaneous  underwear,  hosiery, 
shirts,  and  shirt  waists — 

5491 

Corsets  and  corset  covers. 

5500 

Handkerchiefs,  cuffs,  and  neckwear,  and  sup¬ 
ports  for  clothing: 

5510 

Collars  and  cuffs. 

5520 

Neckties  and  cravats. 

5530 

Handkerchiefs. 

5540 

Neck  scarfs. 

5550 

Belts. 

5560 

Suspenders. 

5570 

Garters  and  sleeve  supporters. 

5590 

Special  and  miscellaneous  cuffs  and  neck¬ 
wear  and  supports  for  clothing — 

5591 

Collar  and  shirt  buttons. 

5592 

Shoes  laces. 

5600 

Table  and  bed  linen: 

5610 

Table  linen — 

5611 

Covers. 

5612 

Table  cloths. 

5613 

Napkins. 

5614 

Doilies  and  centre  pieces. 

5620 

Bed  linen — 

5621 

Sheets. 

5622 

Pillow  cases. 

5623 

Bolster  cases. 

5624 

Shams. 

5800 

Hand-sewing  supplies : 

5810 

Needles. 

5820 

Pins. 

5840 

Thimbles. 

5850 

Crochet  hooks. 

5860 

Beeswax  ( for  sewing). 

5870 

Work  baskets , 

5880 

Thread  and  buttons,  hooks  and  eyes. 

5890 

Special  and  miscellaneous  hand-sewing  sup¬ 
plies. 

5900 

Special  and  miscellaneous  wearing  apparel: 

5910 

Bath  robes. 

5920 

Nightgowns. 

5930 

Infant  specialties. 

5950 

Aprons. 

5980 

Materials  specifically  adapted  for  manufac¬ 
ture  of  wearing  apparel  and  not  elsewhere 
classified  under  D  5000. 

D  6000  Fokage  and  Other  Supplies  for 
Animals. 


D  6100 
1)  6200 
D  6300 
1)  6400 
D  6500 
D  6700 

D  6000 


Roughage. 

Grain. 

By-produets. 

Succulent  feed  not  by-products. 
Bedding. 

Horseshoes,  hoof  pads,  collar  pads, 
packing,  and  dressing. 

Miscellaneous  forage  and  supplies  for 
animals. 


D  6100  Roughage: 

6110  Timothy — 

6111  Baled. 

6112  Loose. 

6120  Alfalfa  and  clover — 

6121  Alfalfa  hay. 

6122  Clover  hay. 

6123  Alfalfa  meal. 

6124  Clover  meal. 

6130  Wild  hay — 

6131  Blue  stem  hay. 

6132  Prairie  hay. 

6133  Kansas  upland  prairie  hay. 

6134  Nebraska  upland  prairie  hay. 

6135  Wild  oat  hay. 

6136  Oklahoma  prairie  hay. 

6140  Corn  fodder  and  stover — 

6141  Corn  fodder. 

6142  Corn  stover. 

6150  Feed  straw — 

6151  Oat  straw. 

6152  Wheat  straw. 

6153  Rye  straw. 

6154  Pea  straw. 

6155  Bean  straw. 

6160  Hungarian  millet  and  “panic  hay  ,” 
6170  Kafir  corn. 

6190  Miscellaneous  roughage — 

6191  Cow  pea  hay. 

6192  Soja  bean  hay. 

6193  Tame  oat  hay. 

6194  Wheat  hay. 

6195  Wheat  and  oat  hay  mixed. 

6196  Timothy  and  clover  hay  mixed. 

6199  Other  miscellaneous  roughage. 

6200  Grain: 

6210  Corn — 

6211  Cracked. 

6212  Corn  on  cob. 

6213  Shelled  and  cleaned. 


17 


D  6  (Supplies.) 


Forage  and  supplies  for  animals — Continued. 

By-products — Continued. 

D  6214 

Meal. 

D  6316 

By-products  of  sugar  mills  (including  (1) 

6219 

Miscellaneous  corn. 

molasses,  (2)  beet  pulp,  wet,  (3)  beet 

6220 

Oats — 

pulp,  dry,  (4)  molasses  feeds). 

6221 

Red  oats,  whole. 

6319 

Special  and  miscellaneous  mill  by-products. 

6222 

Red  oats,  ground  or  crushed. 

6320 

Packing  house  by-products — 

6223 

Red  oats,  clipped. 

6321 

Tankage. 

6224 

Red  oats,  recleaned. 

6322 

Blood  meal. 

6225 

White  oats,  whole. 

6323 

Meat  meal. 

6226 

White  oats,  ground  or  crushed. 

6324 

Meat  scrap. 

6227 

White  oats,  clipped. 

6325 

Ground  bone. 

6228 

White  oats,  recleaned. 

6329 

Miscellaneous  packing-house  by-products. 

6229 

Mixed  oats. 

6330 

Dairy  by-products — 

6230 

Barley — - 

6331 

Skimmed  milk. 

6231 

Whole  barley. 

6332 

Buttermilk. 

6232 

Crushed  barley. 

6333 

Whey. 

6233 

Ground  barley. 

6339 

Miscellaneous  dairy  by-products. 

6240 

Wheat- 

6340 

Brewery  by-products — 

6241 

Winter  wheat. 

6341 

Wet  (brewers’)  grain. 

6242 

Spring  wheat. 

6342 

Dry  (brewers’)  grain. 

6249 

Miscellaneous  wheat. 

6343 

Malt  sprouts. 

6250 

Spelts  or  emmer. 

6349 

Miscellaneous  brewery  by-products. 

6260 

Cotton  seed. 

6350 

Distillery  by-products — 

6270 

Flaxseed. 

6351 

Dry  distillery  grain. 

6280 

Rye — 

6352 

Distillery  slop. 

6281 

Whole  rye. 

6359 

Miscellaneous  distillery  by-products. 

6282 

Meal. 

6400 

Succulent  feed  not  by-products: 

6283 

Chop. 

6410 

Ensilage  (silo). 

6290 

Miscellaneous  grain — 

6420 

Turnips. 

6292 

Milo  maize. 

6430 

Rape. 

6294 

Peas. 

6440 

Mangels. 

6295 

Beans. 

6450 

Cabbages. 

6296 

Oats  and  corn  (half  and  half). 

6460 

Carrots. 

6297 

Canary  seed. 

6470 

Sugar  beets. 

6299 

Other  miscellaneous  grain. 

6480 

Forage  beets. 

6300 

By-products : 

6490 

Miscellaneous  succulent  feed,  not  by-products. 

6310 

Mill  by-products — 

6500 

Bedding: 

6311 

By-products  of  flour  mills  (including  (1) 

6510 

Wheat  straw  ( fit  only  for  bedding). 

winter-wheat  bran,  (2)  spring-wheat 
bran,  (3)  white  middlings,  (4)  brown 

6520 

Oat  straw  ( fit  only  for  bedding). 

middlings,  (5)  shorts,  (6)  buckwheat 

6530 

Sawdust. 

bran,  (7)  buckwheat  middlings,  (8) 

6540 

Shavings. 

wheat  screenings;. 

6550 

Rye  straw. 

6312 

By-products  of  oatmeal  and  breakfast-food 

6560 

Rice  straw. 

mills  (including  (1)  sucrene  feed,  (2) 
H-0  dairy  feed). 

6570 

Hay  ( not  fit  for  feeding). 

6313 

By-products  of  glucose  and  starch  mills 

6580 

Peat. 

(including  (1)  gluten  feed,  (2)  gluten 

6590 

Miscellaneous  bedding. 

meal,  (3)  starch  feed,  wet,  (4)  starch 

6700 

Horse  shoes,  hoof  pads,  collar  pads,  packing, 

feed,  dry). 

and  dressing. 

6314 

By-products  of  oil  mills  (including  (1)  lin- 

6900 

Miscellaneous  forage  and  supplies  for  ani¬ 

seed-oil  cake,  (2)  linseed  meal,  (3)  cot¬ 

mals: 

tonseed  hulls,  (4)  cottonseed  cake,  (5) 
cottonseed  meal,  (6)  pe?nut  cake,  (7) 

6910 

Condition  powders. 

peanut  meal,  (8)  cocoanut  cake,  (9) 

6920 

Bone  meal. 

cocoanut  meal,  (10)  palm-nut  cake,  (11) 

6930 

Oyster  shells. 

palm-nut  meal,  (12)  sunflower-seed  cake, 

6940 

Meat  for  animals. 

(13)  sunflower-seed  meal. 

6950 

Dog  biscuit. 

6315 

By-products  of  rice  mills  (including  (1) 
rice  flour,  (2)  rice  meal,  (3)  rice  bran, 

6960 

Roclc  Salt. 

(4)  rice  polish). 

6990 

Other  miscellaneous  forage. 

18 


(Supplies.)  D  7 


D  7000  Provisions. 


D  7100 

Meat,  fish,  and  fowl. 

D  7200 

Dairy  products  and  eggs. 

D  7300 

Cereal  food  products. 

D  7400 

Vegetables. 

D  7500 

Fruits  and  nuts. 

D  7600 

Saccharine  products. 

D  7700 

Beverages. 

D  7800 

Condiments,  flavors,  and  pickles. 

D  7000 

Fats,  oils,  and  miscellaneous  provisions. 

D  7100  Meat,  fish,  and  fowl: 

7110  Beef— 

7111 

On  the  hoof. 

7112 

Dressed  in  carcass. 

7113 

Fore  quarters  of  beef  (including  (1)  un¬ 
cut,  (2)  shoulder  and  shoulder  cuts,  (3) 
neck  and  chuck,  (4)  breast,  (5)  shank, 
(6)  ribs  and  rib  roast,  (7)  clod,  (8) 
plate  piece,  (9)  brisket,  naval  piece,  etc.). 

7114 

Hind  quarters  of  beef  (including  (1)  un¬ 
cut,  (2)  round,  (3)  loins,  porterhouse, 
sirloin,  etc.,  (4)  rump,  (5)  shank  and 
leg,  (6)  flank,  (7)  tail  piece). 

7115 

Other  parts  of  beef  (including  (1)  tongue, 
(2)  kidney,  (3)  liver,  (4)  heart,  (5) 
sweetbread,  (6)  brains,  (7)  tripe,  (8) 
oxtails) . 

7116 

Miscellaneous  fresh  cuts. 

7117 

Cured  products  of  beef  (including  (1) 
smoked  or  chipped,  (2)  jerked,  (3) 
salted,  (4)  corned,  (5)  sausage). 

7118 

By-products  of  beef  (including  (1)  beef  ex¬ 
tract,  (2)  beef  juice,  (3)  bovril,  (4) 
bouillon,  (5)  roast,  (6)  hash). 

7119 

Miscellaneous  beef  (including  bones  and 
scrap) . 

7120 

Veal— 

7121 

On  the  hoof. 

7122 

Dressed  in  carcass. 

7123 

Fore  quarters  of  veal  (including  (1)  un¬ 
cut,  (2)  shoulder  and  shoulder  cuts,  (3) 
neck  and  chuck,  (4)  breast,  (5)  shank, 
(6)  ribs  and  rib  chops  and  cutlets,  (7) 
racks) . 

7124 

Hind  quarters  of  veal  (including-  (1)  un¬ 
cut,  (2)  leg-,  (3)  loin  and  loin  chops  or 
cutlets,  (4)  flank,  (5)  shank). 

7125 

Other  parts  of  veal  (including  (1)  tongue, 
(2)  kidney,  (3)  liver,  (4)  heart,  (5) 
sweetbreads,  (6)  brains,  (7)  tripe). 

7126 

Miscellaneous  fresh  cuts  (including  calves’ 
heads) . 

7127 

(Smoked,  jerked,  or  otherwise  cured. 

7128 

By-products  of  veal. 

7129 

Miscellaneous  veal. 

7130 

Mutton— 

7131 

Mutton  on  hoof. 

7132 

Mutton  dressed  in  carcass. 

7133 

Fore  quarters  and  cuts  (including  (1)  un¬ 
cut,  (2)  shoulder  and  shoulder  cuts,  (3) 
neck  and  chuck,  (4)  breast,  (5)  shank, 
(6)  ribs  and  rib  chops). 

7134 

Hind  quarters  and  cuts  (including  (1)  un- 
•  cut,  (2)  leg,  (3)  loin  and  loin  chops,  (4) 
flank,  (5)  shank). 

D  7135 


7136 

7137 

7138 

7139 

7140 

7141 
7143 
7143 


7144 


7145 


7146 

7147 

7148 

7149 

7150 

7151 

7152 

7153 


7154 


7155 


7156 


7157 


7158 

7159 

7160 

7161 

7162 


7163 


7164 

7165 

7166 

7167 
7169 


Meat,  fish  and  fowl — Continued. 

Other  parts  of  mutton  (including  (1) 
tongue,  (2)  kidney,  (3)  liver,  (4)  heart, 

(5)  sweetbreads,  (6)  brains). 
Miscellaneous  fresh  cuts  of  mutton  (includ¬ 
ing  saddle). 

Smoked,  jerked,  or  otherwise  cured. 
By-products. 

Miscellaneous  (including  scrap). 

Lamb — 

Lamb  on  hoof. 

Lamb  dressed  in  carcass. 

Fore  quarters  and  cuts  (including  (1)  un¬ 
cut,  (2)  shoulder  and  shoulder  cuts,  (3) 
neck  and  chuck,  (4)  breast,  (5)  shank, 

(6)  ribs  and  rib  chops). 

Hind  quarters  and  cuts  (including  (1)  un¬ 
cut,  (2)  leg,  (3)  loin  and  loin  chops,  (4) 
tiank,  (5)  shank). 

Other  parts  of  lamb  (including  (1)  tongue, 
(2)  kidney,  (3)  liver,  (4)  heart,  (5) 
sweetbreads,  (6)  brains). 

Miscellaneous  fresh  cuts  (including  (1) 
saddle) . 

Salted,  jerked,  or  otherwise  cured. 
By-products  of  lamb. 

Miscellaneous,  including  scrap  and  bone. 
Pork — - 

Pork  on  hoof. 

Dressed  in  carcass. 

Fore  quarters  and  cuts  (including  (1)  un¬ 
cut,  (2)  shoulder  and  shoulder  cuts,  (3) 
neck  and  chuck,  (4)  breast,  (5)  shank, 
(6)  ribs  and  rib  chops). 

Hind  quarters  and  cuts  (including  (1)  un¬ 
cut,  (2)  fresh  ham  and  cuts,  (3)  loin 
and  loin  chops,  (4)  flank,  (5)  shank  and 
hock) . 

Other  parts  of  pork  (including  (1)  tongue, 

(2)  kidney,  (3)  liver,  (4)  heart,  (5) 
sweetbreads,  (6)  brains,  (7)  tripe,  (8) 
feet,  (9)  hock). 

Miscellaneous  fresh  cuts  (including  (1) 
chine  or  back  meat,  (2)  head  uncut,  (3) 
ears,  (4)  pate,  (5)  cheek). 

Salted,  smoked,  jerked,  or  otherwise  cured 
(including  (1)  ham,  (2)  bacon,  (3) 
salted,  (4)  corned,  (5)  sausage). 
By-products  of  pork. 

Miscellaneous  (including  scrap  and  bones). 
Other  meats — 

Goat. 

Small  animals  (including  (1)  northern 
hare,  (2)  rabbit,  (3)  opossum,  (4)  wood¬ 
chuck,  (5)  raccoon,  (6)  squirrel). 

Deer  (including  (1)  caribou,  (2)  reindeer, 

(3)  buck  venison,  (4)  doe  venison,  (5) 
elk,  (6)  black-tailed  deer,  (7)  moose). 

Antelope. 

Bear. 

Buffalo. 

Bighorn  (mountain  sheep). 

Other  miscellaneous  meats. 


19 


D  7 

(Supplies.) 

Meat,  fish,  and  fowl — -Concluded. 

D  7170 

Fish  proper  and  other  sea  foods — 

D  7220 

7171 

The  herring  family  (including  (1)  an¬ 

7221 

chovy,  (2)  sprat,  (3)  shad,  (4)  herring, 

7223 

(5)  menhaden,  (6)  alewife,  (7)  sardine, 

7225 

(8)  pilchard). 

7172 

Salmon  family  (including  (1)  trout,  (2) 

7226 

charr,  (3)  salmon,  (4)  smelts,  (5)  gray¬ 

7229 

ling,  (6)  whitefish,  (7)  cisco,  (8)  cape¬ 

7230 

lin)  . 

7231 

7173 

Cod  family  (including  (1)  cod,  (2)  had¬ 

7232 

dock,  (3)  whiting,  (4)  pollock,  (5)  coal 

fish,  (6)  hake  (stock  fish),  (7)  cusk,  (8) 

7233 

tomcod  ) . 

7234 

7174 

Flatfish  (including  (1)  halibut,  (2)  sole, 

7235 

(3)  flounder,  (4)  plaice,  (5)  fluke,  (6) 
window  pane,  (7)  filefish,  (8)  tugger 

7236 

fish) . 

7237 

7175 

Mackerel  family  (including  (1)  common 

7239 

mackerel,  (2)  horse  mackerel,  (3) 

7240 

Spanish  mackerel,  (4)  chub,  (5)  tuns 

7241 

(tunny),  (6)  bonita,  (7)  albacore,  (8) 

7242 

bluefish) . 

7176 

Bass,  perch,  and  mullets. 

7243 

7177 

Pike  family  (including  (1)  wall-eyed 

7244 

pike,  (2)  gray  pike,  (3)  blue  pike,  (4) 

7249 

green  pike,  (5)  yellow  pike,  (6)  pick¬ 

7250 

erel,  (7)  gar,  (8)  luce). 

7251 

7178 

Other  fish  (including  (1)  eels,  (2)  sheeps- 

liead,  (3)  butterfish,  (4)  weakfish,  (5) 
carp,  (6)  porgy  (scup),  (7)  hogfish,  (8) 

l  <CotC 

snapper,  (9)  bream,  (10)  kingfish,  (11) 

7253 

shinern) . 

7254 

7179 

Other  sea  food  (including-  (1)  caviar,  (2) 
tongues,  (3)  sounds,  (4)  roe,  (5)  turtle, 

7258 

(6)  lobster  group,  (7)  oysters,  (8) 

clams) . 

7259 

7180 

Domestic  fowl — - 

7260 

7181 

Chicken. 

7270 

7182 

Turkey. 

7271 

7183 

Geese. 

7272 

7184 

Ducks. 

7273 

7185 

Pigeons. 

7274 

7186 

Peafowl. 

7275 

7187 

Guineas. 

7279 

7188 

Swans. 

7290 

7189 

Miscellaneous  domestic  fowls. 

7300 

7190 

Wildfowl — 

7310 

7191 

Wild  ducks. 

7311 

7192 

Wild  turkeys. 

7312 

7193 

Wild  geese. 

7313 

7194 

Wild  swan. 

7314 

7195 

Shore  birds  (including  (1)  plover,  (2) 

7315 

snipe,  (3)  woodcock,  (4)  ortolan,  (5) 
rail  birds). 

7316 

7196 

Partridge  group  (including  (1)  partridge, 

7317 

(2)  quail,  (3)  grouse,  (4)  pheasant). 

7318 

7197 

Reed  bird. 

7319 

7199 

Miscellaneous  wild  fowls. 

7320 

7200 

Dairy  products  and  eggs: 

7321 

7210 

Milk,  fresh — 

7322 

7211 

Cow’s  milk,  not  specially  treated. 

7323 

7212 

Cow’s  milk,  pasteurized. 

7324 

7213 

Cow’s  milk,  modified. 

7325 

7214 

Cow’s  milk,  skimmed. 

7326 

7215 

Goat’s  milk. 

7327 

7216 

Mare’s  milk. 

7328 

7219 

Miscellaneous  milk,  fresh. 

7329 

Dairy  products  and  eggs — Continued. 

Preserved  milk — 

Condensed  milk. 

Evaporated  milk. 

Malted  milk. 

Sterilized  milk. 

Miscellaneous  preserved  milk. 

Sour  milk — 

Buttermilk. 

Kefir. 

Yoghurt. 

Matzoon. 

Leben. 

Zoolack. 

Vitelak. 

Miscellaneous  sour  milk. 

Butter — 

Dairy  butter. 

Fresh  creamery  butter. 

Held  creamery  butter. 

Renovated  creamery  butter. 

Miscellaneous  butter. 

Cheese — 

American  and  other,  dairy  or  creamery. 
Cottage,  Philadelphia,  Neufchatel,  and 
other  cream  or  sour  milk. 

Edam,  Pineapple,  and  other  hard. 
Limberger,  Munster,  Roquefort,  Camem- 
bert,  and  other  soft  cheeses. 

Potted  and  other  fancy. 

Not  otherwise  classified. 

Ice  cream  and  ices. 

Eggs— 

Hen  eggs. 

Duck  eggs. 

Goose  eggs. 

Guinea  eggs. 

Turkey  eggs. 

Miscellaneous  eggs. 

Miscellaneous  dairy  products. 

Cereal  food  products: 

Wheat  food  products — 

Spring  wheat  flour. 

Winter  wheat  flour. 

Blended  flour. 

Durum  flour. 

Breakfast  foods. 

Bread. 

Crackers. 

Cakes  and  pastry. 

Miscellaneous  wheat  food  products. 

Corn  food  products — 

Corn  flour. 

Corn  meal. 

Cornstarch. 

Hominy. 

Pop  corn. 

Corn  cakes,  etc. 

Corn  bread. 

Corn  breakfast  foods. 

Miscellaneous  corn  food  products. 


20 


(Supplies.)  D  7 


Cereal  food  products — Continued.  Vegetables — Concluded 


D  7330 

Oats  food  products- — 

D  7425 

Jerusalem  artichokes. 

7331 

Oatmeal. 

7426 

Skirret. 

7333 

Oat  biscuits,  etc. 

7429 

Miscellaneous  tuberous  vegetables. 

7333 

Oats,  rolled. 

7430 

Bulbous  vegetables — 

7334 

Flaked  oats. 

7431 

Onions. 

7335 

Steamed,  cooked  oats. 

7432 

Leeks. 

7336 

Malted  oats. 

7433 

Garlic. 

7339 

Miscellaneous  oats  food  products. 

7434 

Chives. 

7340 

Rye  food  products. 

7435 

Shallot. 

7350 

Barley  food  products — 

7439 

Miscellaneous  bulbous  vegetables. 

7351 

Barley  flour. 

7440 

Vegetables,  pods  and  seeds — 

7352 

Barley  meal. 

7441 

Beans. 

7353 

Pearl  barley. 

7442 

Peas. 

7354 

Puffed  barley. 

7443 

Pepper. 

7355 

Flaked  barley. 

7444 

Okra  (gumbo). 

7356 

Malted  barley. 

7445 

Lentils. 

7357 

Barley  farina. 

7446 

Flageolets. 

7358 

Barley  bakery  products. 

7447 

Sweet  corn. 

7359 

Miscellaneous  barley  food  products. 

7448 

Succotash. 

7360 

Buckwheat  food  products — 

7449 

Miscellaneous  pods  and  seeds  vegetables. 

7361 

Whole  buckwheat. 

7450 

Cole  vegetables — 

7362 

Standard  buckwheat. 

7451 

Cabbage. 

7363 

Buckwheat  groats. 

7452 

Cauliflower. 

7364 

Buckwheat  farina. 

7453 

Brussels  sprouts. 

7365 

Buckwheat  flour,  plain. 

7454 

Kohlrabi. 

7366 

Buckwheat  flour,  self-raising. 

7455 

Kale. 

7367 

Buckwheat  bakery  products. 

7456 

Coleworts  (collards) . 

7369 

Miscellaneous  buckwheat  food  products. 

7457 

Broccoli. 

7370 

Rice  food  products — 

7458 

Borecole  (green  curled  kale). 

7371 

Unpolished  rice.  } 

7459 

Miscellaneous  cole  vegetables. 

7372 

Polished  rice. 

7460 

Greens,  vegetables — 

7373 

Broken  rice. 

7461 

Spinach. 

7374 

Bice  flour. 

7462 

Lettuce. 

7375 

Flaked  rice. 

7463 

Parsley. 

7376 

Puffed  rice. 

7464 

Celery. 

7377 

Wild  rice. 

7465 

Cress. 

7378 

Bice  bakery  products. 

7466 

Endive. 

7379 

Miscellaneous  rice  food  products. 

7467 

Chicory. 

7390 

Miscellaneous  cereal  food  products — 

7468 

Orach. 

7391 

Flours  from  blended  grains. 

7469 

Miscellaneous  greens,  vegetables. 

7392 

Proprietary  breakfast  foods  (of  blended 
cereals) . 

7470 

7471 

Fruit  vegetables — 

Tomatoes. 

7393 

Tapioca. 

7472 

Husk  tomatoes. 

7394 

Sago. 

7473 

Cucumbers. 

7400 

Vegetables: 

7474 

Pumpkins. 

7410 

Root  vegetables — 

7475 

Squash. 

7411 

Beets. 

7476 

Watermelons. 

7412 

7413 

Turnips. 

Butabagas. 

7477 

Canteloupe. 

7414 

Carrots. 

7478 

Eggplant. 

7415 

Badishes. 

7479 

Miscellaneous  fruit  vegetables. 

7416 

Parsnips. 

7480 

Herbs,  vegetables — 

7417 

Salsify  (oyster  plant). 

7481 

Capers. 

7418 

Cassava  (manioc). 

7482 

Dill. 

7419 

Miscellaneous  root  vegetables. 

7483 

Hops. 

7420 

Tuberous  vegetables — 

7484 

Marjoram. 

7421 

Irish  potatoes. 

7485 

Mint. 

7422 

Sweet  potatoes. 

7486 

Sage. 

7423 

Yams. 

7487 

Tarragon. 

7424 

Taros. 

7488 

Thyme. 

21 


D  7 


D  7489 


7490 

7491 

7492 

7493 

7494 

7495 
7500 

7510 

7511 

7512 

7513 

7514 

7515 

7516 

7517 

7518 

7519 

7520 

7521 

7522 

7523 

7524 

7525 

7529 

7530 

7531 

7532 

7533 

7534 

7535 

7536 

7537 

7538 

7539 

7540 

7541 

7542 

7543 

7544 

7545 

7546 

7547 

7548 

7549 

7550 

7551 

7552 

7553 

7554 

7555 

7556 

7557 

7558 

7559 


(Supplies.) 


Vegetables — Concluded. 

Miscellaneous  herbs,  vegetables  (including 
(1)  savory,  (2)  saffron,  (3)  bay  leaves, 
(4)  basil,  (5)  mixed  herbs,  (6)  poultry 
seasoning) . 

Miscellaneous  vegetables — 

Asparagus. 

Rhubarb. 

Globe  artichokes. 

Fungi  (including  (1)  truffles,  (2)  mush¬ 
rooms,  (3)  morel). 

Arrowroot. 

Fruits  and  nuts: 

Drupaceous  ( single-seeded )  fruit — 


D  7560 
7561 


7562 


7563 


Fruits  and  nuts — Continued. 

Berries — 

Tree  berries  (including  (1)  bilberry,  (2) 
gum  berry  (tupelo),  (3)  elderberry,  (4) 
mulberry,  (5)  haws  (thorn  apple),  and 
other  miscellaneous  tree  berries). 

Bush  berries  (including  (1)  blackberries, 
(2)  wortleberries  (huckleberries),  (3) 
currants,  (4)  gooseberries,  (5)  rasp¬ 
berries,  (6)  blueberries,  (7)  checkerber- 
ries  (wintergreen) ,  and  other  miscella¬ 
neous  bush  berries). 

Vine  berries  (including  (1)  strawberries, 
(2)  dewberries,  (3)  cranberries;  (4) 
ground  berries,  (5)  buffalo  berries,  (6) 
vegetable  cherries  (raspberry  tomatoes), 


Apricots. 

and  other  miscellaneous  vine 

Cherries 

7570 

Grapes — 

Plums. 

7571 

Concord  grapes. 

Peaches. 

7572 

Niagara  grapes. 

Damson. 

7573 

Catawba  grapes. 

Gages. 

7574 

Delaware  grapes. 

Prunes. 

7575 

Frost  grapes. 

Nectarines. 

7576 

Fox  grapes. 

Miscellaneous  drupaceous  fruits. 

7577 

Chicken  grapes. 

'omaceous  ( multi-seeded )  fruit — 

7578 

Raisin  grapes  and  raisins. 

Apples. 

7579 

Miscellaneous  grapes. 

Pears. 

7580 

Nuts — 

Quinces. 

7581 

Almonds. 

Medlars. 

7582 

Brazil  nuts. 

Pomegranates. 

7583 

Walnuts. 

Miscellaneous  pomaceous  fruits. 

7584 

Filberts  (hazel  nuts). 

itrous  fruit — 

7585 

Pecans. 

Oranges. 

7586 

Chestnuts. 

Lemons. 

7587 

Peanuts. 

Limes. 

7588 

Cocoanuts. 

Grapefruit. 

7589 

Miscellaneous  nuts  (including 

Citron. 

Cumquats  (Chinese  oranges — Kumquats). 
Tangerines. 

Citranges. 

Miscellaneous  citrous  fruits. 

Tropical  fruits — 

Bananas. 

Dates. 

Olives. 

Pineapples. 

Figs. 

Breadfruits. 

Plantains. 

Shaddocks. 

Miscellaneous  tropical  fruits. 
Miscellaneous  fruits — 

Guava  fruit. 

Granadilla  (May  apple;  passion  fruit). 
Paw-paw  (custard  apple). 

Prickly  pear  (Indian  fig;  tuna). 

Mammee  apple. 

Sapotas. 

Mangos. 

Tamarinds. 

Other  miscellaneous  fruits. 


nuts,  (2)  pignolia  nuts,  (3)  pistachio 
nuts,  (4)  hickory  nuts,  (5)  beechnuts, 
(6)  butternuts,  (7)  pine  nuts,  (8)  chin¬ 
quapins,  (9)  other  miscellaneous  nuts). 
7600  Saccharine  products. 

7610  Sugar — 

7611  Cane  sugar,  white. 

7612  Cane  sugar,  yellow  and  brown. 

7613  Beet  sugar. 

7614  Maple  sugar. 

7615  Milk  sugar. 

7616  Starch  sugar. 

7617  Saccharine. 

7619  Miscellaneous  sugar. 

7620  Sirup — 

7621  Cane  sirup,  and  compounds. 

7622  Beet  sirup. 

7623  Maple  sirup. 

7624  Sorghum. 

7625  Refiner’s  sirup. 

7626  Corn  sirup,  mixed  with  refiner’s  sirup. 

7627  Fruit  sirup  (including  (1)  orange  sirup, 

(2)  cherry  sirup,  (3)  pineapple  sirup, 
(4)  raspberry  sirup,  (5)  strawberry 
sirup,  (6)  red  currant  sirup,  (7)  black¬ 
berry  sirup,  (8)  lemon  sirup,  and  other 
miscellaneous  fruit  sirups). 


22 


(Supplies.)  D  7 


Saccharine  products — Continued. 


D  7628 

Glucose. 

7629 

Miscellaneous  sirups. 

7630 

Molasses — - 

7631 

New  Orleans  molasses. 

7632 

Porto  Eico  molasses. 

7633 

Vacuum  molasses. 

7634 

Centrifugal  molasses. 

7635 

Open-kettle  molasses. 

7636 

Blackstrap  molasses. 

7637 

Cooking  molasses. 

7638 

Beet  molasses. 

7639 

Miscellaneous  molasses. 

7640 

Honey. 

7650 

Chocolate  candy. 

7660 

Hard  candies. 

7670 

Other  candies. 

7690 

Miscellaneous  saccharine  products. 

7700 

Beverages: 

7710 

Coffee — 

7711 

Brazil  coffee  (including  (1)  Eio,  (2)  San¬ 
tos,  (3)  Savanilla). 

7712 

Colombia  and  Venezuela  coffee  (including 
(1)  Bogota,  (2)  Caracas,  (3)  La  Guayra, 
(4)  Maracaibo,  (5)  Cucuta,  (6)  Bucara- 
manga). 

7713 

East  Indian  coffee  (including  (1)  Java, 
(2)  old  Government  Java,  (3)  Mandel- 
hing,  (4)  Sumatra,  (5)  Padang). 

7714 

Central  American  coffee  (including  (1) 
Costa  Eica,  (2)  Honduran,  (3)  Nicara¬ 
guan,  (4)  Guatemalan,  (5)  San  Salva¬ 
dorean)  . 

7715 

Asian  coffee  (including  (1)  Mocha,  (2) 
Ankola,  (3)  Ceylon,  (4)  Indian). 

7716 

Mexican  coffee  (including  (1)  Oaxaca,  (2) 
Cordova) . 

7717 

West  Indian  coffee  (including  (1)  Porto 
Eican,  (2)  Jamaican). 

7718 

African  coffee  (including  (1)  Liberian  cof¬ 
fee,  (2)  Bourbon). 

7719 

Miscellaneous  coffees  (including  (1)  blends 
of  Mocha  and  Java,  (2)  other  blends, 
(3)  coffee  substitutes  such  as  (a)  es¬ 
sence  of  coffee,  (b)  condensed  coffee  and 
milk,  (c)  prune  cereal,  (d)  cereal  coffee, 
(e)  malt  coffee,  (f)  caramel  coffee,  (g) 
chicory,  (h)  proprietary  coffee  substi¬ 
tutes,  (i)  other  coffee  substitutes). 

7720 

Tea — 

7721 

Chinese  teas  (including  (1)  Gunpowder, 
(2)  Imperial,  (3)  Hyson,  (4)  Young  Hy¬ 
son,  (5)  Congo,  (6)  English  Breakfast, 
(7)  Foochow,  (8)  Flowery  Pekoe,  (9) 
miscellaneous  Chinese  teas). 

7722 

Japanese  teas  (including  (1)  Hikacha,  (2) 
Oolong,  (3)  Formosa,  (4)  Green  Japan, 
(5)  Bancha,  (6)  Gyokura,  (7)  Sencha, 
and  other  Japanese  teas). 

7723 

Indian  teas  (including  (1)  Pekoe,  (2) 
Orange  Pekoe,  (3)  Sanchong,  (4)  Broken 
Orange  Pekoe,  (5)  Asam,  (6)  Darjeeling, 
(7)  Sylbet,  and  other  Indian  teas). 

Beverages — Continued. 


7724 

Ceylonese  teas  (including  (1)  Pekoe,  (2) 
Orange  Pekoe,  (3)  Sanchong,  and  other 
Ceylon  teas). 

7725 

Java  tea. 

7726 

Natal  tea. 

7727 

Paraguay  tea. 

7728 

Jamaica  tea. 

7729 

Miscellaneous  teas  (including  blends,  (1) 
green  leaf,  (2)  black  leaf,  (3)  natural 
leaf,  (4)  green  nibs,  (5)  green  dust,  (6) 
black  dust,  and  other  miscellaneous 
teas) . 

7730 

Chocolate — 

7731 

Cooking  chocolate. 

7732 

Sweet  chocolate. 

7733 

Milk  chocolate. 

7734 

Powdered  chocolate. 

7735 

Chocolate  liquor. 

7739 

Miscellaneous  chocolate. 

7740 

Cocoa — 

7741 

Breakfast  cocoa. 

7742 

Swiss  milk  cocoa. 

7743 

Cocoa  nibs. 

7744 

Cocoa  shells. 

7749 

Miscellaneous  cocoa. 

7750 

Alcoholic  heverapes — 

7751 

Distilled  liquors  (including  (1)  whisky, 
(2)  brandy,  (3)  rum,  (4)  gin,  (5)  bit¬ 
ters,  (6)  cocktails,  (9)  other  miscella¬ 
neous  distilled  liquors). 

7752 

Wine  (including  (1)  claret,  (2)  white 
wine  and  hock,  (3)  moselle,  (4)  Bur¬ 
gundy,  (5)  port  wine,  (6)  Madeira  and 
other  miscellaneous  wines). 

7753 

Beer. 

7754 

Ale. 

7755 

Stout  (porter). 

7756 

Liqueurs  and  cordials. 

7757 

Champagne. 

7758 

Malt  extracts. 

7759 

Miscellaneous  alcoholic  beverages. 

7760 

Soft  drinks — 

7761 

Sodas. 

7762 

Ginger  ale. 

7763 

Sarsaparilla. 

7764 

Beers  not  alcoholic. 

7765 

Cider. 

7769 

Miscellaneous  soft  drinks. 

7770 

Mineral  waters. 

7780 

Fruit  juices — 

7781 

Apple  juice. 

7782 

Orange  juice. 

7783 

Lime  juice. 

7784 

Pineapple  juice. 

7785 

Grape  juice. 

7786 

Lemon  juice. 

7787 

Strawberry  juice. 

7788 

Easpberry  juice. 

7789 

Miscellaneous  fruit  juices. 

23 


D  7  (Supplies.) 


D  7800 

Condiments,  flavors,  and  pickles: 

7810 

Spices — 

7811 

Allspice  (pimento). 

7812 

Cinnamon. 

7813 

Clove. 

7814 

Ginger. 

7815 

Mace. 

7816 

Mustard. 

7817 

Nutmeg. 

7818 

Pepper. 

7819 

Miscellaneous  spices  (including  mixed 
spices) . 

7820 

Salt— 

7821 

Table  salt. 

7822 

Dairy  salt. 

7823 

Celery  salt. 

7824 

Eock  salt. 

7829 

Miscellaneous  salt. 

7830 

Vinegar — 

7831 

Wine  vinegar. 

7832 

Cider  vinegar. 

7833 

Malt  vinegar. 

7834 

Tarragon  vinegar. 

7835 

Fruit  vinegar. 

7836 

Chili  vinegar. 

7837 

Distilled  vinegar. 

7838 

Estragon  vinegar. 

7839 

Miscellaneous  vinegar. 

7840 

Other  condiments — 

7841 

Seeds  (including  (1)  anise,  (2)  caraway, 
(3)  cardamon,  (4)  celery,  (5)  coriander, 
(6)  cummin.  (7)  dill,  (8)  fennel,  (9) 
other  miscellaneous  seeds). 

7842 

Horse-radish. 

7843 

Curry  powder. 

7850 

Flavoring  extracts — 

7851 

Vanilla. 

7852 

Lemon  extract. 

7853 

Extracts  from  berries  (including  (1)  rasp¬ 
berry  extract,  (2)  strawberry  extract). 

7854 

Extracts  from  fruits,  nuts  (including  (1) 
nectarine  extract.  (2)  orange  extract. 
(3)  peach  extract,  (4)  pineapple  extract, 
(5)  pistachio  extract,  (6)  lime  extract, 
(7)  mandarin  extract,  (8)  almond  ex¬ 
tract,  (9)  pear  extract,  (10)  cherry  ex¬ 
tract,  (11)  banana  extract,  (12)  grape 
extract) . 

7855 

Extracts  from  spices  (including  (1)  clove 
extract,  (2)  cinnamon  extract,  (3) 
ginger  extract.  (4)  nutmeg  extract,  (5) 
cassia  extract,  (6)  anise  extract.  (9) 
miscellaneous  and  other  extracts  from 
spices) . 

7856 

Extracts  from  vegetables  (including  celery 
extract) . 

7857 

Extracts  from  herbs  (including  (1)  pepper¬ 
mint  extract,  (2)  wintergreen  extract, 
(3)  mint  extract,  (4)  spearmint  extract, 
(5)  marjoram  extract,  (6)  basil  extract, 
(7)  thyme  extract.  (9)  miscellaneous  ex¬ 
tracts  from  other  herbs). 

7859 

Miscellaneous  flavoring  extracts  (includ¬ 
ing  (1)  rose  extract,  (2)  cochineal  ex¬ 
tract,  (3)  violet  extract,  (4)  essence  of 
anchovy  and  other  miscellaneous  ex¬ 
tracts)  . 

Condiments,  flavors,  and  pickles — Continued. 


7860 

Sauces — 

7861 

Meat  sauces  (including  (1)  Worcestershire, 
(2)  pepper  sauce,  (3)  chili  sauce,  (4) 
waw-waw  sauce,  (5)  Mandalay  sauce 
and  other  miscellaneous  meat  sauces). 

7862 

Salad  dressings  (including,  (1)  mayon¬ 
naise  dressing,  (2)  lyonnaise  dressings 
and  other  salad  dressings). 

7863 

Catsups  (including,  (1)  tomato  catsup, 
(2)  mushroom  catsup,  (3)  walnut  cat¬ 
sup  and  other  catsups). 

7864 

Chutneys. 

7865 

Onion  sauce. 

7866 

Mint  sauce. 

7867 

Cocktail  sauce. 

7868 

Anchovy  sauce. 

7869 

Miscellaneous  sauces. 

7870 

Pickles — • 

7871 

Cucumber  pickles. 

7872 

Onion  pickles. 

7873 

Pepper  pickles. 

7874 

Melon  pickles. 

7875 

Cauliflower  pickles. 

7876 

Gooseberry  pickles. 

7877 

Nut  pickles. 

7878 

Mixed  pickles. 

7879 

Miscellaneous  pickles. 

7890 

Miscellaneous  condiments,  flavors  and 

pickles — 

7891 

Pastes. 

7892 

Bakery  requirements,  including  soda,  bak¬ 
ing  powder  and  yeast. 

7900 

Fats,  oils,  and  miscellaneous  provisions: 

7910 

Lard  and  substitutes — 

7911 

Neutral  lard. 

7912 

Leaf  lard. 

7913 

Kettle  rendered  lard. 

7914 

Steam  rendered  lard. 

7915 

Prime  steam  lard. 

7916 

Butchers’  lard. 

7917 

Bakers’  lard. 

7918 

Lard  compounds. 

7919 

Miscellaneous  lard  and  substitutes. 

7920 

Tallow. 

7930 

Oleomargarine. 

7940 

Other  fats. 

7950 

Oils — 

7951 

Olive  oil. 

7952 

Cottonseed  oil. 

7953 

Palm  oil. 

7954 

Lard  oil. 

7955 

Peanut  oil. 

7956 

Corn  oil. 

7957 

Oleo  oil. 

7958 

Cod-liver  oil. 

7959 

Miscellaneous  oils. 

7960 

Prepared  foods — 

7961 

Mincemeats. 

7962 

Soups. 

7963 

Puddings. 

7964 

Emergency  rations. 

7965 

Scrapple. 

7969 

Other  miscellaneous  prepared  foods. 

7970 

Gelatin. 

7990 

Other  miscellaneous  foods t 

24 


(Supplies — Equipment.)  D  8-E  1 


D  8000  Explosives  and  Pyrotechnic 
Supplies. 


D  8100 
D  8200 

D  8300 

D  8500 


Explosives  lor  use  as  ammunition. 
Ammunition  for  revolvers,  rifles,  and 
machine  guns. 

Pyrotechnic  supplies,  not  elsewhere 
classified. 

Explosives,  not  elsewhere  classified. 


D  8100 
8110 
8120 
8130 

8200 

8210 

8220 

8300 

8310 

8320 


8330 

8500 


Explosives  for  use  as  ammunition: 

Powder,  charcoal. 

Powder,  smokeless. 

High  explosive  material,  detonating  material, 
and  primer  material 

Ammunition  for  revolvers,  rifles,  and  machine 
guns: 

Ammunition  for  revolvers. 

Ammunition  for  rifles  and  machine  guns. 

Pyrotechnic  supplies  not  elsewhere  classified: 

Firecrackers,  torpedoes,  and  other  noise 
makers. 

Rockets,  roman  candles,  pin  wheels,  and 
other  light  producers  ( not  including  fixed 
pieces). 

Fixed  pieces. 

Explosives  not  otherwise  classified. 


D  9000  Special  and  Miscellaneous  Supplies. 


D  9100  Recreational  supplies  not  elsewhere  classi¬ 
fied. 

9200  Water  and  ice: 

9210  Water. 

9220  Ice — 

9221  Ice,  natural. 

9222  Ice,  plate. 

9300  Household  supplies  not  elsewhere  classified. 
9400  Florists’  and  agriculturists’  supplies: 

9410  Plants,  flowers  and  bulbs. 

9420  Seeds. 

9430  Soils. 

9440  Lime  and  fertilizer. 

9450  Baskets,  pots  and  pans  ( for  flowers). 

9460  Cut  flowers  and  floral  decorations. 

9500  Expendable  flags,  badges,  bunting  and  flag- 
staffs. 

9600  Display  apparatus,  signs,  etc.  (expendable). 
9700  Tobacco  users’  supplies,  snuff,  and  chewing 
gum. 

9800  Packing  receptacles  (expendable)  and  other 
packing  supplies  (not  included  in  D  1193 
or  E  4500) : 

9810  Paper  and  papicr-mdchft  containers. 

9820  Leather,  textile,  wicker,  and  woven  con¬ 
tainers. 

9830  Glass  and  stoneware  containers. 

9840  Wooden  containers. 

9850  Metal  containers , 

9860  Space  filling  and  protecting  supplies. 

9870  Binding  ties,  straps,  and  bands. 


E  1000  Heat,  Light,  Power,  Ventilation, 
Refrigeration,  and  Electrical  Equip¬ 
ment  (Other  Than  Telephonic  and  Tele¬ 
graphic). 


E  1100  Hot  air  and  steam  producing  apparatus: 

1110  Hot  air  furnaofis. 

1120  Gas  heaters. 

1130  Forges. 

1140  Steam .  boilers  and  generators. 

1150  Incinerators. 

1160  Stoves  for  heating  only  ( for  cook  stoves  sec 
E  255). 

1170  Electrical  stoves  and  heaters. 

1200  Lighting  equipment: 

1210  Interior  lighting  fixtures. 

1220  Exterior  lighting  fixtures  ( attached  to  build¬ 
ings,  etc.). 

1230  Search  lights. 

1240  Incandescent  lamps,  etc. — 

1241  Incandescent  lamps. 

1242  Arc  lights. 

1250  Portable  lights — 

1251  Desk. 

1252  Table. 

1253  Wall. 

1260  Igniting  devices. 

1300  Refrigerating  equipment: 

1310  Freezing  equipment. 

1320  Equipment  for  cooling  other  than  freezing  - 

1321  Refrigerators. 

1322  Ice  boxes. 

1400  Steam  and  other  elastic  fluid  engines. 

1410  Steam  engines. 

1420  Internal  combustion  engines. 

1430  Gasoline  engines. 

1500  Electrical  generators  and  motors: 

1510  Dynamos  and  motors. 

1520  Dry  and  storage  batteries. 

1530  Fans. 

1600  Ventilating  equipment. 

1700  Power,  heat  and  cold  transmitting  equip¬ 
ment  : 

1710  Pipes,  valves,  dampers,  etc. 

1720  Radiators. 

1730  Shafting,  belting,  pulleys,  gearing,  etc. 

1740  Wiring. 

1750  Switchboards,  panel  board,  and  other  elec¬ 

trical  control  apparatus. 

1800  Pumping  and  air-compressing  equipment: 

1810  Bellows  and  other  hand  or  foot  blowers. 
1820  Mechanical  blowers. 

1830  Auxiliary  pumps  for  water  and  other  liquids. 

1840  Air  compressing  pumps. 

1900  Miscellaneous  heat,  light  and  power  equip¬ 
ment: 

1910  Smolce-stacks  and  chimneys. 

1920  Oil  cans,  firing  tools,  wrenches,  etc. 


25 


E  1  -  E  2  (Equipment.) 


Miscellaneous  heat,  light  and  power  equip- 

Timber  working  equipment — Continued. 

ment — Continued. 

E  2420 

Planing  machinery. 

E  1930 

Tanks — 

2430 

Mitreing  and  tonguing,  grooving,  etc.,  ma- 

1931 

Water. 

chin  ery. 

1932 

Air  and  gas. 

2440 

Surfacing  machinery. 

1933 

Oil  and  gasoline. 

2450 

Carpenters'  and  wood  carvers'  hand  tools. 

1940 

Patent  stokers  and  fuel  economizers. 

2460 

Carpenters'  work  benches. 

1960 

Andirons  and  fenders  for  open  fire  places. 

2500 

Food  preparing  equipment  (excluding  house- 

1970 

Coal  screens. 

hold  utensils). 

1980 

Bridges  and  scaffolding  around  engines  and 

2510 

Slaughtering,  butchering  and  dry-curing 

boilers. 

equipment. 

2520 

Canning  and  kindred  equipment. 

2530 

Pickling  equipment. 

2540 

Dcssicating  and  refining  equipment. 

it  2000  Production  and  Construction 

2550 

Cooking,  roasting  and  baking  other  than  can- 

Equipment. 

wing. 

2600 

Printing,  and  fibre  cloth,  and  leather  work- 

ing  equipment: 

E  2100 

Equipment  for  farming  and  the  extraction  of 

2610 

Printing,  binding,  and  lithographing  equip- 

raw  materials  or  substances: 

ment — 

2110 

Mining  and  quarrying  equipment — 

2611 

Printing  presses  and  accessory  machines. 

2111 

Drills,  picks,  shovels,  etc.,  for  mining  and 

2612 

Fonts,  leads,  slugs,  borders,  composing 

quarrying-. 

sticks,  etc. 

2112 

Ore  crushers,  coal  grinders. 

2613 

Lithographing  stones,  and  steel  plates  for 

2120 

Metal  reducing ,  refining  and  mixing  equip- 

engraving-. 

ment. 

2614 

Printing  tools  and  appliances. 

2130 

L umberin g  eq ui p m cut. 

2615 

Binding  equipment. 

2140 

Agricultural  equipment — 

2620 

Carding,  spinning,  weaving,  knitting,  netting 

2141 

Ground  clearing  and  preparing  equipment. 

and  Knotting  equipment. 

2142 

Planting  equipment. 

2630 

Sewing  equipment — 

2143 

Cultivating  equipment. 

2631 

Sewing  machines. 

2144 

Crop  gathering,  separating,  binding,  baling 

2632 

Scissors. 

and  storing  equipment. 

2640 

Tanners'  and  leather  workers'  equipment. 

2145 

Milking  and  other  dairy  equipment. 

2650 

Rubber  working  equipment. 

2146 

Poultry  raising  equipment. 

2660 

Paper  working  machinery. 

2147 

Animal  husbandry  equipment. 

2670 

Paper  baling  press. 

2150 

Fishing,  hunting  and  trapping  equipment. 

2700 

Distilling  and  refining  equipment: 

2200 

Metal  working  equipment: 

2710 

Equipment,  for  distilling  and  refining  of 

2210 

Turning,  planing,  milling,  stamping  and  cn- 

water  (filters),  etc. 

graving  equipment. 

2720 

Equipment  for  extracting,  distilling  and  re- 

2220 

Shearing,  punching  and  drilling  equipment. 

fining  spirits. 

2230 

Drawing  and  bending  equipment. 

2730 

Equipment  for  refining  petroleum  and  min- 

2240 

Hammering,  rolling  and.  welding  equipment. 

eral  oils  (oil  filters). 

2250 

Puddling,  moulding,  annealing  and  brazing 

2740 

Equipment  for  distilling  and  refining  crude 

equipment. 

drugs,  etc. 

2260 

Plating  equipment. 

2750 

Equipment  for  refining  sewage. 

2270 

Plumbers'  tools  and  appliances. 

2800 

Construction,  repairing,  and  wrecking  equip- 

2280 

Hand  tools  for  metal  working. 

ment: 

2290 

Miscellaneous  metal  working  equipment — 

2810 

Road  making  machinery. 

2291 

Grind  stones,  emery  wheels,  oil  and  whet- 

2820 

Track  laying  machinery. 

stones. 

2830 

Wire  stretching  machinery. 

2292 

Vises. 

2840 

Pile  drivers. 

2293 

Anvils. 

2850 

Ditchers  and  dredgers — 

2300  Non-nietallic  mineral  working  equipment: 

2310  Stone  crushing  and  catting  equipment. 

2320  Pottery  and  clay  working  equipment. 

2330  Glass  working  equipment. 

2340  Gypsum  and  cement  working  equipment. 

2350  Coke  and  illuminating  gas  preparing  equip¬ 

ment. 

2360  Asphalt  preparing  equipment. 

2370  Asphalt  paving  plant  and  equipment. 

2400  Timber  working  equipment: 

2410  Sawing  and  cutting  machinery. 


2851  Ditchers. 

2852  Post  hole  diggers,  etc. 

2853  Dredgers  (for  floating  dredges,  see  E  3360). 

2860  Equipment  for  building ,  repairing  and  wreck¬ 

ing  structures — 

2861  Jacks  and  jack  screws. 

2862  Ladders. 

2863  Scaffolding  and  trestles. 

2864  Rollers. 

2865  Riveting  machines. 

2900  Special  and  miscellaneous  production  and 
construction  equipment. 


26 


(Equipment.)  E  3-E  4 


E  3000  Transporting  and  Conveying,  and 
Telephonic  and  Telegraphic  Equipment. 


E  3100  Steam  and  electric  railroad  equipment: 

3110  Steam,  locomotives  and  tenders. 

3120  Steam  passenger  and  freight  cars. 

3130  Electric  locomotives. 

3140  Electric  passenger  and  freight  cars. 

3150  Couplings,  fenders,  and  other  mechanical  ap¬ 

pliances. 

3200  Traction  engines  and  road  vehicles: 

3210  Traction  engines. 

3220  Animal  hauled  vehicles,  sleighs  and  sleds. 
3230  Motor  vehicles  and  parts,  including  auto 


Harness,  saddlery,  etc. — Continued. 

E  3830  Bridles,  hits,  halters,  chains,  hoots,  pads, 
spurs. 

3840  Blankets,  rohes,  covers,  weights. 

3850  Curry  combs,  etc. — 

3851  Curry  combs. 

3852  Clipping  machines. 

3853  Feed  cans. 

3860  Slings  and  other  equipment  for  handling 
sick  and  injured  animals. 

3900  Special  and  miscellaneous  transporting  and 
conveying  equipment: 

3910  Bale  hooks  and  other  aids  to  handling  of 
boxes  and  packages. 


tires. 

3240  Vehicles  pushed,  pulled  or  propelled  by  the 

occupant — 

3241  Bicycles. 

3242  Wheelbarrows. 

3243  Hand  trucks. 

3300  Floating  equipment: 

3310  Steam  and  gas  tugs,  launches  and  yachts. 

3320  Police  and  fire  boats. 

3330  Ice  breakers. 

3340  Bow  boats,  life  boats  and  other  small  boats. 
3350  Pontoons,  scores,  etc. 

3360  Floating  dredges. 

3370  Floating  derricks,  floating  cranes  and  pile 

drivers. 

3400  Elevators  and  other  equipment  for  lifting, 
hauling,  conveying  and  otherwise  moving 
persons  or  things. 

3410  Elevators  and  accessory  apparatus. 

3420  Derricks,  cranes  and  hoists. 

3430  Hand  hoisting  apparatus. 

3440  Coal  hoisting  apparatus. 

3450  Hospital  stretchers. 

3460  Raising  gear  for  table,  etc. 

3470  Traveling  ladders,  etc. 

3500  Trunks,  valises  and  other  containers: 

3510  Trunks. 

3520  Valises. 

3530  Milk  and  other  food  cans. 

3540  Demijohns  and  casks,  jars,  etc. 

3550  Trays. 

3560  Cases  for  instruments. 

3570  Ash  cans. 

3600  Fittings  specially  adapted  for  equipping  boats, 
etc.: 

3610  Anchors. 

3620  Chains,  hawsers,  lines. 

3630  Boat  hooks,  grappling  irons,  etc. 

3640  Pipe  line  and  fittings  for  floating  dredges. 
3700  Telephonic  and  telegraphic  equipment: 

3710  Telephonic  equipment. 

3720  Telegraphic  equipment. 

3730  Dictagraph. 

3800  Harness,  saddlery,  trappings  and  other  stable 
and  garage  equipment: 

3810  Harness  and  collars. 

3820  Saddles. 


E  4000  Furniture  and  Furnishings,  and 
Other  Equipment  for  Convenience  and 
Comfort;  Office  and  Store  Equipment. 


E  4100  Chairs,  beds  and  other  supports  for  the  body: 
4110  Chairs. 

4120  Stools . 

4130  Beds  and  cots  ( including  bed  springs). 

4140  Benches. 

4150  Couches,  lounges  and  settees , 

4160  Foot  stools. 

4170  Hammocks. 

4200  Tables,  desks  and  other  supports  and  de¬ 
positories  for  commodities:  ' 

4210  Tables. 

4220  Desks — 

4221  Flat  top. 

4222  Roll  top. 

4223  High  or  bookkeepers’. 

4224  Typewriters’  desk. 

4225  Writing. 

4226  Pupils’  school  desks. 

4230  Cupboards,  etc. — 

4231  Cupboards. 

4232  Sideboards. 

4233  Counters. 

4234  Shelves. 

4240  Cabinets,  etc. — 

4241  Cabinets,  wardrobes  and  closets. 

4242  Cases  (except  book  cases). 

4243  Lockers. 

4244  Bins  and  boxes. 

4250  Bookcases. 

4260  Tabourets,  etc. — 

4261  Tabourets. 

4262  Stands. 

4263  Pedestals. 

4264  Copy  holders. 

4270  Vaults  and  safes. 

4280  Bureaus  and  chiffoniers. 

4290  Miscellaneous  supports  and  depositories  for 

commodities — 

4291  Baskets, 


3 


27 


E  4-E  5  (Equipment.) 

Tables,  desks,  etc. — Continued. 

E  4292 

Clothes  trees  and  hat  racks. 

E  4832 

4293 

Cuspidors. 

4833 

4294 

Towel  racks. 

4840 

4295 

Mail  boxes  and  metal  plan  tube  cases. 

4841 

4296 

Umbrella  stands  and  holders. 

4842 

4297 

Ballot  boxes. 

4843 

4298 

Key  boards  and  bulletin  boards. 

4844 

4299 

Bicycle  racks. 

4845 

4300 

Floor  coverings: 

4846 

4310 

Carpets  and  rugs. 

4850 

4320 

Mattings. 

4860 

4330 

Linoleum. 

4340 

Mats  and  treads. 

4870 

4400 

Portiers,  wall,  window  and  furniture  cover¬ 

4880 

ings,  draperies  and  window  shades: 

4410 

Portiers. 

4881 

4420 

Wall  coverings. 

4882 

4430 

Window  curtains _ 

4883 

4440 

Furniture  coverings. 

4884 

4450 

Draperies. 

4885 

4460 

Window  shades. 

4886 

4470 

Window  poles. 

4887 

4500 

Kitchen,  dining  room  and  household  utensils 

4888 

and  crockery: 

4889 

4510 

Kitchen  and  general  household  utensils. 

4890 

4520 

Dining  room  utensils. 

4900 

4530 

Household  crockery. 

4910 

4600 

Baths,  lavatories,  toilets  and  toilet  acces¬ 

4920 

sories: 

4930 

4610 

Bath  tubs,  shower  baths  and  portable  baths. 

4940 

4620 

Lavatories,  sinks  and  fountains. 

4950 

4630 

Toilets  and  urinals. 

4960 

4640 

Plumbing,  pipes  and  other  fittings. 

4970 

4650 

Toilet  accessories  ( hair  dryer,  toilet  paper 

holder) . 

4660 

Bath  room  fittings. 

4670 

Toilet  or  commode  chairs. 

4680 

Tonsorial  equipment , 

E  500( 

4700 

Bedding  (exclusive  of  bed  linen)  : 

4710 

Blankets,  counterpanes  and  other  bed  cover¬ 

ing. 

4720 

Mattresses. 

4730 

Pillows,  bolsters,  cushions,  etc. 

E  5100 

4800 

Office,  library  and  store  furniture  and  fur¬ 

5110 

nishings  not  otherwise  classified: 

5120 

4810 

Railings,  etc. — 

5130 

4811 

Railings. 

5140 

4812 

Partitions. 

5150 

4813 

Screens. 

4820 

Office  machines  and  devices — 

5160 

4821 

Adding  machines. 

5170 

4822 

Calculating  machines. 

4823 

Typewriters. 

5180 

4824 

Billing  machines. 

5190 

4825 

Copying  presses. 

5200 

4826 

Mimeographs. 

5210 

4827 

Addressing  machines. 

5220 

4828 

Dating  and  numbering  machine. 

5221 

4829 

Dictaphones. 

5222 

4831 

Protectographs. 

5230 

Office,  library  and  store  furniture — Continued. 

i  Pencil  sharpeners. 

Stamping'  and  sealing  machines. 

Court  furniture,  etc. — 

Jury  boxes. 

Witness  stands. 

Rostrums. 

Docks. 

Railings. 

Platforms. 

Telephone  and  election  booths. 

Ornamental  furnishings,  such  as  jardimers, 
vases,  and  candelabra,  statuary. 
Annunciator  and  call  systems. 

Desk  equipment  ( including  receptacles  and 
devices — for  supplies,  see  D  1180 ) — 

Waste  baskets  and  desk  trays. 

Ink  wells. 

Sponge  and  mucilage  cups. 

Pen  trays  and  racks. 

Blotter  holders  and  calendar  stands. 

Book  supports. 

Desk  shears,  steel  erasers  and  paper  cutters. 
Rubber  and  metallic  stamps. 

Eyelet  punches  and  fastening  machines. 
Store  equipment. 

Equipment  for  convenience  and  comfort: 

Porch  shades,  awnings,  blinds,  etc. 

Tents  and  portable  houses. 

Umbrellas  and  canes. 

Mirrors. 

Flags  and  covers  for  flags. 

Window  and  door  screens. 

Gavels. 


Cauetaking  Equipment. 


Fire  preventing  and  fighting  equipment: 

Pumping  engines  and  water  towers. 
Chemical  engines. 

Hook  and  ladder  trucks. 

Hose  carts  and  other  supply  wagons. 

Fire  hooks ,  nozzles  and  other  fire  fighting 
implements. 

Hose  and  reels. 

Hand  grenades  and  other  hand  fire  ex¬ 
tinguishers. 

Combi  nation  hose  and  chemical  vehicles. 
Miscellaneous  fire  preventing  equipment 
(fire  gongs). 

Life  saving  equipment: 

Marine  life  preservers , 

Fire  life  nets,  and  other  equipment — 

Life  nets. 

Fire  and  traffic  lines  and  ropes. 

Danger  signs. 


28 


(Equipment.)  E  5-E  6 


5300 

Cleaning,  renovating  and  polishing  equip- 

Scientific  equipment — Continued. 

ment: 

E  6214 

Incubators 

5310 

Laundry  equipment — 

6215 

Optical  apparatus  and  instruments. 

5311 

Washing  and  cleaning. 

6220 

Measuring  instruments  and  accessories — 

5312 

Drying. 

6221 

Compasses. 

5313 

Dampening,  starching  and  ironing. 

6222 

Clocks,  watchmen’s  time  systems. 

5320 

Pneumatic  cleaners. 

6223 

Sextants  and  other  marine  observation 

5330 

Carpet  sweepers. 

instruments. 

5340 

Insect  sprayers. 

6224 

Transits,  levels  and  other  surveying  in- 

5350 

Mop  wringers. 

struments. 

5360 

Sewer  and  inlet  cleaning  equipment. 

6225 

Rods,  sight  poles,  etc. 

5370 

Street  cleaning  apparatus. 

6226 

Steel  tape,  slide  rules  and  rulers. 

5380 

Window  cleaning  safety  belts. 

6227 

Dry  and  liquid  measures. 

5390 

Vermin  traps. 

6228 

Electrical  measuring  instruments. 

5400 

Clipping,  trimming,  rolling,  and  watering 

6230 

Weighing  and  metering  apparatus — - 

equipment  for  lawn  and  garden: 

6231 

Scales. 

5410 

Clipping' 

6233 

Water  meters. 

5420 

Trimming  ( lawn  moivcr). 

6232 

Gas  meters  and  meter  testing  apparatus. 

5430 

Rolling. 

6234 

Ammeters,  volt  meters,  and  other  electric- 

5440 

Watering. 

ity  meters. 

5450 

Lawn  and  garden  tools  and  implements, 

6235 

Barometers,  thermometers,  thermostats, 

hose  and  reels. 

rheostats,  pyrometers,  calorimeters. 

5460 

Snow  shovels,  ice  scrapers  and  planers,  etc. 

6236 

Rain  gauges. 

5500 

Equipment  for  protection  of  shipping: 

6237 

Steam  gauges. 

5510 

Buoys. 

6238 

Speedometers. 

5900 

Special  and  miscellaneous  property  and  care- 

6239 

Miscellaneous  gauges  and  meters  (mer- 

taking  equipment: 

cury  dead  weight,  gauge  testing) .  , 

5910 

Step-ladders. 

6240 

Aids  to  the  senses — 

5920 

Iron  stakes  used  in  parks. 

6241 

Field,  marine,  opera  and  magnifying 

5930 

Iron  gratings,  etc. 

glasses. 

6242 

Microscopes. 

6243 

Telescopes. 

G000  Educational,  Scientific  and  Recre- 

6244 

Megaphones. 

ational  Equipment. 

6250 

Photographing  equipment — 

6251 

Picture  taking  and  enlarging. 

6100 

Educational  equipment: 

6252 

Developing  and  printing. 

6110 

Library  stock — 

6253 

Mounting  and  displaying. 

6111 

Books. 

6254 

Paper  cutting. 

6112 

Maps,  atlases,  globes  and  hoods. 

6260 

Undertaking  equipment. 

6113 

Music. 

6270 

Mechanical  drafting  devices — 

6114 

Manuscripts. 

6271 

Drawing  tables  and  boards. 

6115 

Paintings  and  sculptural  work. 

6272 

Squares,  angles,  curves  and  patterns. 

6116 

Surveyors’  plans,  etc 

6273 

Pantographs,  planimeters,  etc. 

6120 

Art  gallery  stock — 

6274 

Drawing  pens,  and  other  drawing  instru- 

6121 

Pictures  and  picture  frames. 

6275 

Print  cutters 

6130 

Museum  stock. 

6280 

Laboratory  equipment  not  classified. 

6140 

Zoological  Garden  stock — - 

6300 

Recreational  equipment: 

6141 

Mammals. 

6310 

Musical  instruments  and  accessories — 

6142 

Birds. 

6311 

Piauos. 

6143 

Reptiles. 

6312 

Organs. 

6144 

Fishes. 

6313 

Phonographs,  etc. 

6150 

Botanical  garden  stock. 

6314 

Music  stands. 

6160 

Schoolroom  equipment — 

6320 

Stage  equipment. 

6161 

Blackboards. 

6330 

Picture  exhibitors  and  accessory  apparatus — 

6162 

Drawing  models. 

6331 

Lantern  slides. 

6163 

Schoolroom  furniture. 

6340 

Gymnasium  and  playground  equipment  of  a 

6164 

Kindergarten  equipment. 

permanent  nature. 

6200 

Scientific  equipment : 

6350 

Air  guns  and  other  missile  throwing  ap- 

6210 

Surgical  and  medical  equipment — 

paratus  ( not  internal  combustion)  and 

6211 

Surgical  and  dental  instruments  and  ap- 

targets. 

paratus. 

6360 

Games  equipment. 

6212 

Sterilizing  and  disinfecting  apparatus. 

6900 

Special  and  miscellaneous  educational,  scion- 

6213 

Medical  apparatus  and  appliances. 

tific  and  recreational  equipment. 

29 


E  7-F  4  (Equipment — Structures.) 

E  7000  Police  and  Military  Equipment. 


F  Structures  and  Non-structural  Improve¬ 
ments. 


E  7100 
7110 
7120 
7130 

7190 

7191 
7200 
7210 
7220 


Police  equipment: 

Rifles,  revolvers  and  other  small  arms. 
Batons,  night  sticks,  riot  clubs,  swords,  etc. 
Belts,  badges,  handcuffs. 

Special  and  miscellaneous  police  equipment — 
Prisoners’  slates. 

Military  equipment: 

Swords. 

Bugles. 


E  8000  Live  Stock  (Other  Than  Stock 
Purchased  for  Slaughter  and  Zoological 
Stock). 


E  8100 
8110 
8120 
8130 
8190 
8200 
8210 
8220 
8230 
8240 
8250 
8260 
8270 
8280 
8290 
8900 


Beasts  of  Burden: 

Horses. 

Mules. 

Donkeys  and  burros. 

Special  and  miscellaneous. 
Produce-yielding  animals: 

Cotes  and  heifers. 

Bulls  and  bull  calves. 

Steers. 

Sheep  and  goats. 

Swine. 

Poultry. 

Fish. 

Reptiles. 

Special  and  miscellaneous. 

Special  and  miscellaneous  live  stock. 


E  9000  Miscellaneous  Equipment. 


E  9100 

9110 

9120 

9130 

9200 

9210 

9220 

9230 

9240 

9250 

9260 

9300 

9400 

9500 

9600 

9610 


Office  and  store  equipment  other  than  fur¬ 
niture  and  furnishings: 

Tobacco  cutters. 

Lunch  counter  checks  ( for  high  school). 
Display  apparatus. 

Punitive  and  correctional  equipment: 

Shackles. 

Straight  jackets. 

Electrocution  apparatus. 

Callotvs. 

Whips. 

Furniture  ( other  than  electrocution) . 

Equipment  for  handling  insane  patients. 
Diving  equipment. 

Signaling  equipment. 

Equipment  for  inspecting  supplies  (exclusive 
of  construction  work): 

Inspectors'  badges. 


F  1000 

Buildings: 

1100 

Office  buildings  for  administrative  purposes. 

1200 

Buildings  used  for  operative  purposes — 

1210 

Buildings  used  for  general  operation 
(other  than  classified  below),  school 
houses,  bath  houses,  crematories. 

1220 

Buildings  used  for  manufacture  or  horti¬ 
culture. 

1230 

Hospitals,  asylums,  prisons,  etc. 

1300 

Residences  and  other  living  quarters. 

1400 

Churches,  auditoriums,  exhibition  halls,  mu¬ 
seums,  club  houses  and  amusement  places. 

1500 

Stores. 

1600 

Buildings  used  for  storage  purposes — 

1610 

Storehouses. 

1620 

Stables. 

1630 

Garages. 

1640 

Sheds  and  shelters. 

1700 

Buildings  used  solely  for  the  production  of 
heat,  light,  power  or  refrigeration. 

1800 

Sewage  and  drainage  disposal  plants. 

1900 

Special  and  miscellaneous — 

1910 

Toilets. 

1920 

Stairways. 

1930 

Water  towers  and  stand  pipes. 

2000 

Excavations,  embankments  and  surfacings: 

2100 

Sewers,  water  mains,  subways,  etc. — 

2110 

Sewers. 

2120 

Water  mains,  etc. 

2130 

Subways  and  tunnels. 

2140 

Conduits. 

2150 

Ditches. 

2200 

Artificial  river  and  harbor  channels  and 
basins. 

2300 

Pavements,  roads,  sidewalks  and  streets — 

2310 

Pavements. 

2320 

Roads. 

2330 

Sidewalks. 

2340 

Streets. 

2400 

Filtration  beds  and  galleries. 

2600 

Naphtha  street  lamps  and  posts. 

2700 

Wiring  and  necessary  suppoi'ts  ( including 
street  lamps,  signal  systems). 

2800 

Railway  and  tramway  embankments,  tracks, 
switches,  etc. 

2900 

Special  and  miscellaneous. 

3000 

Mines,  quarries,  borings,  reservoirs,  wells  and 
cisterns : 

3100 

Reservoirs,  basins,  forebays,  etc. 

3200 

Wells. 

3300 

Cistei'ns  and  cesspools. 

3400 

Mines. 

3500 

Quarries. 

3600 

Borings. 

3900 

Special  and  miscellaneous. 

4000 

Retaining  and  restraining  walls,  dams,  jet¬ 
ties,  etc.: 

4100 

Pams. 

30 


(Structures — Rights  and  Obligations.)  F  4-H  2 


Retaining  and  restraining  walls — Continued. 
F  4200  Levees,  riprap  works,  embankments  alone/ 
streams  and  water  fronts. 

4300  Brealcivaters. 

4400  Intake  cribs  and  structures. 

4500  Retaining  walls. 

4600  Bulkheads. 

4900  Special  and  miscellaneous. 

5000  Bridges  and  viaducts: 

5100  Bridges. 

5200  Grade  crossings  ( abolition  of). 

5300  Viaducts. 

5400  Elevated  railways. 

6000  Piers  and  wharves: 

6100  Piers. 

6200  Wharves. 

7000  Ornamental  and  commemorative  structures, 
fences,  trellises,  etc: 

7100  Monuments,  statuary,  arches,  gravestones. 

7200  Mausoleums  and  tombs. 

7300  Memorial  slabs,  tablets,  windows,  etc.  ( at¬ 
tached  to  other  structures) . 

7400  Fountains. 

7500  Fences. 

7600  Arbors,  trellises,  pergolas,  flag  poles,  etc. 
7700  Feed  racks  and  troughs. 

7800  Fixed  apparatus,  and  equipment  for  out¬ 
door  recreation  purposes. 

7900  Special  and  miscellaneous. 

8000  Non-structural  improvements: 

8100  Filling  and  terracing,  grading. 

8200  Sodding  and  top  soiling. 

8300  Horticultural  improvements. 

8400  Razing  structures  and  removing  obstruc¬ 
tions. 


G  Land  and  Interests  in  Land. 


G  1000 
2000 

2100 

2200 

2300 

2400 

3000 

4000 


Freeholds. 

Long-time  leaseholds  (for  which  capital  out¬ 
lay  is  made) : 

In  land  alone. 

In  land  plus  buildings. 

In  land  plus  buildings,  plus  equipment. 

In  land  plus  buildings,  plus  equipment,  plus 
services. 

Easements  (for  which  capital  outlay  is  made). 
Water  rights  (for  which  capital  outlay  is 
made) . 


II  Capital  Outlays  for  Rights  and  Obliga¬ 
tions,  and  Payment  of  Debt. 


H  1000 


II  2000 

H  3000 
H  4000 
H  5000 


Purchase  of  rights  to  demand,  con¬ 
trol,  or  enforce  action  or  of  rights 
to  act. 

Payment  of  debt  and  payments  to 
sinking  funds. 

Repayment  of  deposits. 

Obligations  arising  from  agreements. 

Refunds,  awards,  and  indemnities. 


H  1000 

1100 

1200 


1300 

1400 

1500 

1600 

1900 


2000 

2100 

2110 

2111 

2112 

2113 

2114 

2115 

2116 

2117 

2118 

2119 

2120 
2121 
2122 

2150 

2151 

2152 

2153 

2154 

2155 

2156 

2157 

2158 

2159 

2160 
2161 
2162 

2163 

2164 

2165 

2166 

2167 

2168 

2169 

2170 

2171 

2172 

2173 

2174 
2200 


Purchase  of  rights  to  demand,  control,  or  en¬ 
force  action,  or  of  rights  to  act: 

Purchase  of  poivers. 

Purchase  of  equitable  interests  in  real  or  per¬ 
sonal  property. 

Purchase  of  corpr>rate  shares. 

Purchase  of  notes,  bonds,  and  other  choses  in 
action. 

Purchase  of  options  to  purchase. 

Purchase  of  patent  rights,  copyrights,  fran¬ 
chises,  permits,  and  privileges. 

Purchase  of  special  and  miscellaneous  rights 
to  demand,  control,  or  enforce  action  or  of 
rights  to  act. 

Payment  of  debts,  including  payment  to  sink¬ 
ing  funds. 

Payment  of  funded  debt  (loans)  and  pay¬ 
ment  to  sinking  funds. 

Loans  authorized  l*y  vote  of  the  people — 
$11,200,000  Loan  of  1898  (sinking  fund). 
12.000,000  Loan  of  1900  (sinking  fund). 
5,000,000  Loan  of  1902  (sinking  fund). 
16,000,000  Loan  of  1904  (sinking  fund). 
4,000,000  Loan  of  1906  (sinking  fund). 
13,500,000  Loan  of  1907  (sinking  fund). 
10,000,000  Loan  of  1908  (sinking  fund). 
9,750,000  Loan  of  1911  (sinking  fund). 
7,000,000  Loan  of  1912  (sinking  fund). 


Loans  authorized  by  City  Councils — 

Temporary  loans. 

$4,600,000  Loan  of  1890  (non-sinking  fund). 
1,000,000  Loan  of  1892  (non-sinking  fund). 
3.500,000  Loan  of  1893  (non-sinking  fund). 
6,000,000  Loan  of  1894  (sinking  fund). 
1,100,000  Loan  of  1894  (non-sinking  fund). 
3,000,000  Loan  of  1894  (non-sinking  fund). 
2,720,000  Loan  of  1894  (non-sinking  fund). 
1,200,000  Loan  of  1895  (non-sinking  fund). 
1,200.000  Loan  of  1895  (non-sinking  fund). 
1.000.000  Loan  of  1895  (non-sinking  fund). 
2,000,000  Loan  of  1896  (sinking  fund). 

650,000  Loan  of  1897  (sinking  fund). 
1,306,000  Loan  of  1898  (sinking  fund). 
3,500,000  Loan  of  1908  (sinking  fund). 
5,739,700  Loan  of  1909  (sinking  fund). 
5,000,000  Loan  of  1910  (sinking  fund). 
2,300,000  Loan  of  1911  (sinking  fund). 
4,225,000  Loan  of  1912  (sinking  fund). 
2,200,000  Loan  of  1913  (sinking  fund). 


Payment  of  principal  of  mortgage  debt. 


31 


H  3-J  1  (Eights  and  Obligations — Fixed  Charges.) 


H  3000 
4000 
5000 
5100 
5300 


5310 

5220 

5230 

5240 

5250 

5290 

5300 


5310 


5320 


5330 


5340 

5400 

5410 

5420 


5430 

5440 

5450 


5000 

5610 


5620 

5700 


5900 


Repayment  of  deposits. 

Obligations  arising  from  agreements. 

Refunds,  awards,  and  indemnities: 

Refunds  of  fines,  penalties,  and  forfeitures. 

Refunds  of  taxes,  water  rents,  licenses  and 
charges — 

Refunds  of  taxes  (duplicate,  excess,  etc.). 

Refunds  of  water  rents. 

Refunds  of  licenses. 

Refunds  of  charges. 

Refunds  of  assessments. 

Special  and  miscellaneous. 

Refund  of  the  whole  of  or  part  of  payments 
or  deposits  other  than  taxes,  icater 
rents,  licenses  and  charges — 

Refunds  occasioned  by  errors  in  computa¬ 
tion. 

Refunds  of  excess  of  deposits  guaranteeing 
to  the  City  payment  for  materials  or 
services  over  amounts  found  collectible. 

Refund  on  equitable  consideration  of  col¬ 
lections,  payments,  or  deposits  deemed 
excessive. 

Refund  of  amounts  paid  in  satisfaction  of 
erroneous  claim  or  demand. 

Other  refunds — - 

Refund  of  deposits  by  contractors. 

Refunds  to  lessees  of  property  or  privi¬ 
leges  from  the  City  upon  failure  of  City 
to  perform  contract. 

Refunds  to  sureties  on  bonds. 

Refund  of  purchase  money  of  land  sold  for 
taxes,  after  redemption. 

Refund  of  amount  deposited  before  the 
payment  of  just  and  legal  charges 
against  the  same. 

Damages  or  awards  for  loss  or  depreciation 
of  property  and  personal  injuries — 

Damages  to  private  property  incidental  to 
construction  work. 

Damages  for  personal  injuries. 

Awards  or  indemnities  arising  from  _ abroga¬ 
tion  of  contracts . 

Other  awards  and  indemnities. 


J  Fixed  Charges  and  Contributions  Other 
Than  Pensions  and  Eetirement  Salaries. 


J  1000 
J  2000 
J  3000 
J  4000 
J  5000 
J  0000 

.1  S000 

J  0000 


Rents. 

Pees  for  licenses,  permits,  and  privileges. 

Premiums. 

Interest. 

Insuranee  and  depreeiatiou  funds. 

Educational  and  general-welfare  grants 
and  contributions. 

Burial  expenses,  providence  funds,  and 
other  gratuities. 

Special  and  miscellaneous  fixed  charges 
and  contributions. 


J  1100 
1110 
1120 
1130 

1140 

1150 

1160 


1170 


1180 

1200 

1300 

1310 

1320 

1330 

1340 

1350 

1360 

1400 

1410 

1411 


1412 

1413 

1414 

1415 

1416 

1417 
1420 

1430 

1431 


1432 


1433 


1434 


1435 


1436 


Rent  of  buildings: 

Rent  of  office  buildings. 

Rent  of  factory  and  foundry  buildings. 

Rent  of  buildings  for  educational,  curative, 
and  recreational  purposes. 

Rent  of  tvarehouses. 

Rent  of  residences  and  other  living  quarters. 

Rent  of  buildings  accessory  to  other  build¬ 
ings,  for  heating,  refrigerating,  and  light¬ 
ing  purposes. 

Rent  of  stables,  garages,  sheds,  storehouses, 
for  storage  of  fuel,  tools,  etc.,  and  other 
out  buildings. 

Rent  of  other  buildings. 

Ground  rents. 

Rent  of  heat,  light,  power,  and  electrical 
equipment: 

Rent  of  heating  and  steam-generating  equip¬ 
ment. 

Rent  of  lighting  equipment. 

Rent  of  refrigerating  equipment. 

Rent  of .  power-producing  equipment. 

Rent  of  electric  current  producing  and  con¬ 
trolling  equipment. 

Rent  of  power-transmitting  equipment. 

Rent  of  production  and  construction  equip¬ 
ment: 

Rent  of  equipment  for  the  extraction,  of 
raio  materials  or  substances — 

Rent  of  mining  or  quarrying  equipment 
(rent  of  machine  and  hand  tools  of 
general  utilitj'  in  excavation  work 
— see  J  1453). 

Rent  of  lumbering  equipment. 

Rent  of  agricultural  equipment  and  other 
equipment  for  extraction  of  plant  prod¬ 
ucts. 

Rent  of  fishing,  trapping,  and  hunting 
equipment. 

Rent  of  piscicultural  equipment. 

Rent  of  water  and  ice  collecting  and 
storing  equipment. 

Rent  of  petroleum,  asphalt,  and  natural 
gas  collecting  and  storing  equipment. 

Rent  of  equipment  for  making,  isolating, 
and  conditioning  substances. 

Rent  of  equipment  for  making  formed  prod¬ 
ucts — - 

Rent  of  equipment  of  general  utility  for 
forming  and  not  finally  adapting  par¬ 
ticular  substances. 

Rent  of  equipment  specifically  adapted  for 
making  specifically  adapted  formed 
products  from  whatever  substance. 

Rent  of  equipment  of  general  application 
for  cutting  (more  than  one  kind)  of 
substance ) . 

Rent  of  equipment  of  general  application 
for  abrading  (more  than  one  kind  of 
substance) . 

Rent  of  equipment  of  general  application 
for  assembling  parts  of  formed  prod¬ 
ucts. 

Rent  of  equipment  of  general  application 
for  finishing  formed  products. 


32 


(Fixed  Charges.)  J  1 


J  1440 
1441 
.  1442 

1443 

1444 
1443 

1446 

1447 

1448 

1449 


1450 

1451 

1452 

1453 

1454 
1500 

1510 

1520 

1521 

1522 

1523 

1524 

1540 

1500 

1560 

1590 

1591 

1600 

1610 

1611 

1612 


Rent  of  production  and  construction  equip¬ 
ment — Continued. 

Rent  of  equipment  for  construction  (of 
structures)  and  for  wrecking — - 
Rent  of  road-making  and  wrecking  ma¬ 
chinery  and  hand  tools. 

Rent  of  track-laying  and  wrecking  ma¬ 
chinery  and  hand  tools. 

Rent  of  wire-stringing  and  stretching 
equipment. 

Rent  of  pile  and  post  setting  apparatus. 
Rent  of  ditching,  dredging,  tunneling,  ex¬ 
cavating.  and  pipe  and  cable  laying 
equipment. 

Rent  of  riveters  for  buildings. 

Rent  of  foundation  construction  equip¬ 
ment. 

Rent  of  special  tools  and  appliances  for 
the  construction  of  wooden,  brick,  ma¬ 
sonry,  and  concrete  buildings,  and  other 
structures. 

Rent  of  special  and  miscellaneous  equip¬ 
ment  for  construction  and  wrecking  (in¬ 
cluding  vessel  raising,  wrecking,  and  re¬ 
pairing  equipment). 

Rent  of  special  and  miscellaneous  production 
and  construction  equipment— 

Rent  of  equipment  for  packaging  solids. 
Rent  of  driers  and  evaporators. 

Rent  of  machine  tools  and  hand  tools  of 
general  utility  in  excavation  work. 

Rent  of  hand  tools  of  general  utility. 

Rent  of  transporting  and  conveying  equip¬ 
ment;  and  of  telegraphic  and  telephonic 
equipment: 

Rent  of  steam  and  electric  railway  equip¬ 
ment. 

Rent  of  traction  engines  and  road  and  other 
vehicles — 

Rent  of  traction  engines. 

Rent  of  animal-hauled  vehicles,  sleighs, 
and  sleds. 

Rent  of  motor  vehicles. 

Rent  of  vehicles  pushed,  pulled,  and  car¬ 
ried  by  hand  or  propelled  by  occupant. 

Rent  of  elevators  and  other  equipment  (ex¬ 
cept  vehicles)  for  lifting ,  hauling,  conven¬ 
ing,  and  otherwise  moving  persons  and 
things. 

Rent  of  package  and  article  carriers  for 
transporting  and  storing  things. 

Rent  of  telegraphic  and  telephonic  equip¬ 
ment. 

Rent  of  special  and  miscellaneous  transport¬ 
ing  and  conveying  equipment — 

Rent  of  harness  and  other  equipment  for 
utilizing  the  transporting  power  of  draft 
animals. 

Rent  of  furniture  and  furnishings  and  other 
equipment  for  convenience  and  comfort: 

Rent  of  furniture  and  furnishings — 

Rent  of  supports  for  the  body  (including 
beds,  chairs,  etc.). 

Rent  of  supports  and  repositories  for  com¬ 
modities  (including  bookcases,  bureaus, 
chiffoniers,  habinets  and  safes,  cup¬ 
boards  and  sideboards,  desks,  stands, 
tables,  wardrobes,  etc.). 


J  1613 

1614 

1615 


1616 

1617 

1619 

1630 

1640 

1650 

1670 

1671 
1072 

1 673 

1674 


Rent  of  furniture  and  furnishings — Continued. 

Rent  of  floor  coverings. 

Rent  of  draperies,  shades,  and  coverings. 

Rent  of  kitchen,  dining-room,  and  house¬ 
hold  ware. 

Rent  of  household  mirrors. 

Rent  of  bedding  and  table  linen  and 
covers. 

Rent  of  special  and  miscellaneous  furni¬ 
ture  and  furnishings. 

Rent  of  awnings  and  porch,  door,  and 
window  shades  and  screens. 

Rent  of  tents. 

Rent  of  portable  houses. 

Rent  of  office  equipment  other  than  furni¬ 
ture  and  furnishings — 

Rent  of  typewriting,  tabulating,  and  com¬ 
puting  machines. 

Rent  of  registering,  recording,  and  num¬ 
bering  machines. 

Rent  of  weighing  and  measuring  ma¬ 
chines,  scales,  and  devices. 

Rent  of  duplicating,  printing,  copying  ma¬ 
chines  and  presses. 

Rent  of  mail-addressing,  folding,  cancel¬ 
ing,  sorting,  sealing,  opening,  and 
stamping  machines  and  devices;  and 
stamping  and  sealing  apparatus  for  use 
other  than  on  mail. 


1676  Rent  of  receptacles,  containers,  supports, 

and  holders. 

1677  Rent  of  loose-leaf  binders  and  binding 

machines,  including  perforators. 

1678  Rent  of  desk  cutlery,  folders,  and  pencil- 

sharpening  machines  and  devices. 

1679  Rent  of  special  and  miscellaneous  office 

equipment,  other  than  furniture  and  fur¬ 
nishings. 

1680  Rent  of  store  and  dispensing  equipment 

other  than  furniture  and  furnishings. 

1700  Rent  of  earetaking  property  and  life  preserv¬ 
ing  equipment  (including  ventilation, 
sanitation  and  air-purifying  equipment:  — 

1710  Rent  of  cleaning,  renovating,  and  polishing 
equipment. 

1720  Rent  of  clipping.  trimming,  and  rolling 
equipment  (for  lawn  andlandscape  garden¬ 
ing). 

1740  Rent  of  fire-preventing  and  fire-fighting 
equipment. 

1750  Rent  of  life-saving  equipment  (for  fire  and 
ivater) . 

1760  Rent  of  equipment  for  disinfecting  or  fumi¬ 
gating  articles. 

1770  Rent  of  ventilation  and  air-purifying  equip¬ 
ment  t 

1780  Rent  of  sanitation  equipment  (other  than 
plumbing) . 

1790  Rent  of  special  and  miscellaneous  carctak- 

ing,  property  and  life-preserving  equip¬ 
ment — 

1791  Rent  of  mechanics’  caretaking  equipment. 

1800  Rent  of  educational,  scientific,  and  recrea¬ 
tional  equipment: 

1810  Rent  of  educational  equipment — 

1811  Rent  of  library  stock. 


33 


J  1-M  2  (Fixed  Charges — Payments.) 


Rent  of  educational  equipment — Continued. 

•T  1812  Rent  of  art  gallery  stock. 

1813  Rent  of  museum  stock. 

1814  Rent  of  zoological  garden  stock. 

1815  Rent  of  botanical  garden  stock. 

1816  Rent  of  schoolroom  stock. 

1819  Rent  of  special  and  miscellaneous  educa¬ 

tional  equipment. 

1820  Rent  of  sciditific  equipment — 

1821  Rent  of  surgical  instruments  and  appli¬ 

ances. 

1822  Rent  of  veterinary  apparatus. 

1823  Rent  of  drafting  appliances. 

1824  Rent  of  aids  to  the  senses  and  photographic 

equipment. 

1825  Rent  of  undertaking  equipment. 

1826  Rent  of  laboratorj'  equipment  for  the  study 

of  organisms  or  life  processes. 

1827  Rent  of  laboratory  equipment  for  chemical 

laboratories. 

1828  Rent  of  laboratory  equipment  for  phj^sical 

laboratories. 

1829  Rent  of  special  and  miscellaneous  scientific 

equipment. 

1830  Rent  of  recreational  equipment — 

1831  Rent  of  musical  equipment  for  sound  re¬ 

cording  and  reproducing  instruments. 

1832  Rent  of  stage  equipment. 

1833  Rent  of  picture  exhibitors  (including  mov¬ 

ing-picture  machines). 

1834  Rent  of  gymnasium  equipment  of  perma¬ 

nent  nature. 

1835  Rent  of  air  guns  and  other  missile-throw¬ 

ing  apparatus  (for  purely  recreational 
purposes)  and  targets. 

1836  Rent  of  outdoor  games  equipment. 

1837  Rent  of  indoor  games  equipment. 

1838  Rent  of  amusement  “structures”  (appa¬ 

ratus)  . 

1839  Rent  of  special  and  miscellaneous  recrea¬ 

tional  equipment. 

1900  Rent  of  special  and  miscellaneous  equipment: 

1910  Rent  of  punitive  and  correctional  equipment. 
1920  Rent  of  signalling  apparatus,  and  sign-exhib¬ 
iting  equipment  not  otherwise  classified. 
1930  Rent  of  cutlery  not  otherwise  classified. 

1940  Rent  of  deposit  and  collection  receptacles  not 

otherwise  classified. 

1950  Rent  of  non-expendahir  flags,  banners,  flag- 
staffs  (n on-structural) ,  and  accessories. 
2100  Fees  for  licenses. 

2200  Fees  for  permits. 

2300  Fees  for  privileges. 

3100  Premiums. 

4100  Interest  on  sinking  fund  debt. 

4200  Interest  on  non-sinking  fund  debt. 

4300  Interest  on  trust  funds. 

4400  Interest  on  amounts  refunded. 

4500  Interest  on  bonds  and  mortgages. 

5100  Fire  insurance. 

5200  Accident  insurance. 


5300  Security  bonds  for  officers  or  employees. 

5400  Title  insurance  (including  cost  of  searches, 
examinations,  etc.). 


J  5600  Depreciation  funds: 

5610  Depreciation  on  structures  and  improvements. 

5620  Depreciation  on  equipment. 

6100  Contributions  to  charitable  and  humanitarian 
societies. 

6200  Contributions  to  educational  or  scientific  in¬ 
stitutions. 

6300  Contributions  for  celebrations  or  entertain¬ 
ments. 

6400  Membership  of  municipal  officers  or  employees 
in  societies. 

6500  Contributions  to  expositions. 

6600  Contributions  to  international  proceedings. 

6700  Tuition  (including  scholarships  in  colleges 
and  universities ) . 

6800  Contributions  for  support  of  military  organi¬ 
zations  : 

6810  Old  Guard. 

6820  National  Gpard. 

6830  Veteran  Corps. 

8100  Burial  expenses. 

8200  Providence  funds. 

8300  Gratuities. 

9100  Taxes. 

9110  Property  taxes. 

9120  Tax  on  loans. 


K  Pensions  and  Retirement  Salaries. 


K  1000  Pensions  on  account  of  disability  or  death  due 
to  service: 

1100  Pensions  for  disability. 

1200  Pensions  for  death. 

2000  Pensions  on  account  of  service: 

2100  Police  pension  fund. 

2200  Firemen's  pension  fund. 

2300  Teachers'  retirement  fund. 

2400  Civil  Service  pensions. 

3000  Mothers’  pensions. 


L  Losses  and  Contingencies. 


L  1000  Misappropriation. 
2000  Accident  or  neglect. 
3000  Theft. 

4000  Contingencies. 


M  Payments  Arising  from  the  Relation  of 
Agent. 


M  1000  Payments  as  agent  for  the  Commonwealth. 
2000  Payments  as  agent  for  humanitarian  socie¬ 
ties  (S.  P.  C.  A.,  etc.). 


34 


